VAT Refund Reciprocity Guide

This guide provides an overview of the reciprocity rules around the world.

“In brief, the principle of reciprocity is a give-and-take relationship. Within the context of foreign VAT, reciprocity dictates which countries can claim a VAT Refund from which other countries. In other words, foreign VAT refunds are granted if a country gives corresponding refunds.”

Source: vatit.com

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