✅ VAT Reclaim Essentials
- Six-Step Methodology: The article outlines a structured approach to reclaiming foreign VAT, starting with verifying correct invoicing, assessing recoverability, and ensuring invoice compliance.
- EU vs Non-EU Procedures: Companies based in the EU can use the electronic procedure under Directive 2008/9, while non-EU firms must rely on reciprocity agreements and follow the 13th Directive—often involving complex, country-specific processes.
- Common Pitfalls & Expert Advice: Mistakes in documentation, missing invoice details, or misunderstanding local VAT obligations can derail claims. Professional guidance is strongly recommended to navigate the nuanced rules across jurisdictions.
Source vatdesk.eu
VAT Reclaim Abroad – 6-Step Flowchart
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Step 1: Verify Invoice Accuracy
• Check supplier details, VAT number, and invoice format
• Ensure VAT was correctly charged
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Step 2: Assess VAT Recoverability
• Confirm if the expense type is eligible for VAT reclaim
• Review local VAT laws of the country where VAT was paid
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Step 3: Ensure Invoice Compliance
• Validate that invoices meet host country’s reclaim criteria
• Translate or notarize if required
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Step 4: Choose Correct Procedure
• EU companies → Use Directive 2008/9 electronic portal
• Non-EU companies → Apply under 13th Directive (paper-based, bilateral)
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Step 5: Submit Application
• Compile all invoices and supporting documents
• File within deadline (usually by Sept 30 of following year)
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Step 6: Monitor & Respond
• Track application status
• Respond to queries or additional documentation requests
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END: VAT Refund Received ✅
