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EU VAT REFUND
EU VAT Refund
If your business has paid VAT on expenses in an EU country where you are not registered for VAT, you may be entitled to reclaim it. GlobalTrade Business manages the full recovery process on your behalf.
8th Directive
Refund Route (EU co.)
For EU-established businesses
13th Directive
Refund Route (Non-EU)
For non-EU businesses
30 Sep
Claim Deadline
For prior calendar year expenses
€50–€400
Minimum Claim
Varies by EU country
OVERVIEW
What is a VAT refund?
When a business incurs VAT on expenses in an EU country where it is not registered for VAT, it cannot recover that VAT through a VAT return. Instead, it must use the dedicated VAT refund procedure ,either the 8th Directive (for EU-established businesses) or the 13th Directive (for non-EU businesses).
Common examples include VAT paid on hotels, conferences, trade fairs, transport, fuel, professional services, and equipment ,incurred during business travel or operations in an EU country where your business has no VAT registration.
💡 Different from a VAT return
A VAT refund claim is not the same as a VAT return. It is a separate procedure for recovering VAT paid in a country where you are not VAT-registered. If you are registered in that country, you recover VAT through your regular VAT return instead.
Next IOSS filing deadline
Monthly IOSS return & payment
30 Sep each year
Quick Facts
8th Directive
13th Directive
30 Sep
€50–€400
3–6 months
EU business
Non-EU business
Deadline (EU)
Min.claim
Processing time
ELIGILE EXPENES
What expenses qualify for VAT recovery?
Many common business expenses incurred in EU countries can be recovered through the refund process. The following categories are typically eligible:
Business travel expenses: hotels, flights, transport, meals for business purposes
Trade fairs, exhibitions and conferences: entry fees, stand costs, equipment rental
Professional services: legal, consulting, accounting fees incurred in that country
Import VAT: VAT paid on goods imported into an EU country
Equipment and machinery: purchased or used in that country for business purposes
Marketing and advertising expenses: incurred in that country
⚠️ Not all expenses qualify: VAT on entertainment, personal expenses, vehicles (in some countries) and non-business activities is generally not recoverable. We assess your specific expenses before filing.
ELIGIBLE
Are you eligible for a VAT refund?
The procedure and rules differ depending on whether your business is established inside or outside the EU. Both routes allow full recovery of eligible VAT paid in other EU member states.
🇪🇺 EU-Established Companies
-
Use the 8th Directive process
-
Submit claims electronically via your home country tax authority portal
-
Deadline: 30 September following the calendar year of the expense
-
Minimum claim: €400 (less than a full year) or €50 (annual)
🌍 Non-EU Companies
-
Use the 13th Directive process
-
Submit directly to the tax authority of each EU country where VAT was paid
-
•Subject to reciprocity conditions with your country
-
•Some countries require a fiscal representative
LEGAL BASIS
Understanding the EU refund directives
EU VAT refunds for businesses not registered in the refunding country are governed by two separate EU directives, depending on where the claimant is established.
8th Directive
EU Business VAT Recovery
Council Directive 2008/9/EC governs VAT refunds for businesses established in the EU. Claims are submitted electronically through the VAT authority of the business's home member state by 30 September each year.
13th Directive
Non-EU Business VAT Recovery
Council Directive 86/560/EEC governs VAT recovery for businesses established outside the EU. Claims are filed directly in each EU country where VAT was paid, and are subject to reciprocity conditions between the EU and the claimant's country.
PROCESS
How it works
GlobalTrade Business manages the entire VAT refund process from initial assessment through to receipt of funds.
1
Understand your needs and assess eligibility
Our VAT experts analyse your case, review the expenses, and confirm whether your company meets the requirements for VAT refund in the specific country.
2
Document check
We review all purchase invoices, import documents, and proof of business purpose to ensure the application is complete and compliant.
3
Submit the refund application
We submit the application to the tax authority and manage all follow-up correspondence on your behalf.
4
Receive your refund
Once approved, the VAT is refunded directly to your bank account. Timelines vary by country, typically 3–6 months.
ENQUIRE NOW
Start your VAT refund claim
How GlobalTrade Business Can Help
Your complete French VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.