VAT Refunds for Non-EU Businesses Under the Union Scheme: Special Procedure and Reciprocity Not Required

• Non-EU businesses using the Union’s external VAT regime can recover VAT through the special refund procedure in Article 119 bis of Law 37/1992.
• The reciprocity requirement does not apply in these cases.
• This is a non-binding criterion and has not been reiterated.
• Relevant legal references: Law 37/1992 (Articles 119 bis, 163.vicies.2) and Directive 2006/112/EC.

Source: serviciostelematicosext.hacienda.gob.es

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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