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, nonresident businesses should be able to recover some or all of the VAT incurred, thereby reducing their costs.
The 2019 European VAT refund guide summarizes the rules and procedures to obtain a VAT refund in 31 European countries.
The information contained in this guide, which is current through 1 March 2019, has been compiled in cooperation with VAT professionals in Deloitte offices in all of the countries covered.