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The Deloitte VAT refund guide

2013 edition

Businesses operating in countries in which they are not established or VAT-registered (i.e. nonresident businesses) can incur significant amounts of VAT on expenses paid in those countries. In principle, non resident businesses should be able to recover some or all of the VAT incurred, thereby reducing their costs.

The 2013 European VAT refund guide summarises the rules and procedures to obtain a VAT refund in 31 European countries (including Croatia, joining the EU this year from July 2013).

The information contained in this guide, which is current through 1 March 2013, has been compiled in cooperation with VAT professionals in Deloitte offices in all of the countries covered.

This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional.

You can download the VAT refund guide by clicking the below link.

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European VAT Refund Guide 2013

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Partner Tax
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