Guide to Claiming EU VAT Refund under the 8th Directive

• The 8th Directive allows taxable persons in the EU to reclaim VAT expenses incurred in other EU member states
• Eligibility criteria include being established in a member state, not having economic activity in the refund state, and having proper tax invoices
• Application for VAT refund must be done through the online portal of the member state where the taxable person is established
• Deadline for submission of VAT refund application is September 30 of the calendar year following the refund period

Source: timesofmalta.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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