European VAT Refund Guide 2024

The 2024 European VAT refund guide summarizes the rules and procedures to obtain a VAT refund in 32 European countries.

Businesses operating in countries in which they are not established or VAT registered (i.e. non-resident 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 information contained in this guide, which is current through December 2023, has been compiled in cooperation with VAT professionals in Deloitte offices in the countries covered.