Every year, businesses operating internationally leave significant amounts of foreign VAT unclaimed. VAT incurred on travel expenses, trade fairs, conferences, accommodation, transport or local business purchases can often be recovered, provided the relevant conditions are met.
In practice, reclaiming VAT paid abroad is rarely straightforward. Each country applies its own rules, deadlines, and documentation requirements. Incorrect invoices, missing information, or late submissions can quickly lead to a rejected claim. For non-EU businesses, the process may be even more restrictive, due to reciprocity rules in some countries.
EASYTAX helps EU and non-EU businesses recover VAT incurred abroad with a clear, reliable, and fully managed approach. From the initial review of your expenses to the submission of your claim and follow-up with the Tax Authorities, we turn a complex administrative process into a real cash-flow opportunity.
Who can recover foreign VAT ?
Foreign VAT recovery is not limited to EU businesses or to VAT incurred within the European Union. Depending on your country of establishment and the country where the VAT was charged, your business may be entitled to submit a refund claim under an EU scheme or under specific local rules.
Filing methods, deadlines, supporting documents, and eligibility criteria can vary significantly from one country to another. For non-EU businesses, access to a refund may also depend on reciprocity rules.
EASYTAX helps businesses identify the correct refund route, assess whether VAT can be reclaimed, and manage the recovery process from start to finish, across the EU and beyond.
The table below illustrates some of the most common refund procedures, depending on the country of refund and where your business is established. It is not exhaustive.
| Country of refund | Where your business is established | Procedure | Deadline |
| EU country | EU | Electronic refund procedure via the portal of the Member State of establishment | 30/09 of the following year |
| EU country | Non-EU | Refund claim submitted directly to the foreign Tax Authorities under the applicable local procedure (subject to reciprocity) | 30/06 of the following year |
| Switzerland | Outside of Switzerland | Refund claim submitted directly to the foreign Tax Authorities under the applicable local procedure (subject to reciprocity) | 30/06 of the following year |
| UK | Outside of the UK | Refund claim submitted directly to the foreign Tax Authorities under the applicable local procedure (subject to reciprocity) | 31/12 following the end of the prescribed year |
Which expenses may be eligible for a VAT refund?
The recoverability of VAT depends on the country concerned, the nature of the expense, and the local deduction rules. An expense that is refundable in one country may be excluded in another. For example, hotel VAT may be recoverable in some jurisdictions, but not in others.
That said, the following types of expenses are commonly included in foreign VAT refund claims:
- Events and trade fairs: Admission fees and other costs connected with professional events.
- Travel and accommodation: Hotel costs, restaurant expenses, taxis and other business travel expenses, subject to local restrictions.
- Transport and vehicle-related costs: Fuel, toll charges, parking costs and vehicle hire, depending on local rules.
- Imports and logistics costs: Import VAT (i.e. DDP sales) or VAT incurred in connection with certain local transactions.
Foreign VAT recovery opportunities are broader than many businesses expect. To avoid leaving recoverable VAT unclaimed, EASYTAX can help you assess your expenses and manage the refund process from start to finish.
Why choose EASYTAX for your VAT refund claims ?
Recovering foreign VAT is not just a matter of filing a claim. Each application must be assessed carefully, supported by the right documents, and submitted in line with local requirements. EASYTAX provides practical, hands-on support at every stage of the process, across the EU and beyond.
Initial assessment and pre-submission review
Handling of supporting documents
Expertise in local refund rules
A practical and flexible approach
Yes, in many cases. Broadly speaking, there are two main ways of recovering VAT incurred abroad: through a VAT refund claim or through a local VAT registration.
These two routes do not apply cumulatively to the same situation. In practice, the key issue is to determine which scheme is the correct one, depending on the country concerned, the nature of the transaction and the status of the business. In some cases, a refund claim is possible. In others, the VAT can only be recovered through a local VAT registration.
This is why an initial assessment is essential. EASYTAX helps businesses identify the correct recovery route from the outset, so that the claim is made under the right procedure.
Since Brexit, UK businesses generally claim VAT incurred in EU Member States under the procedure applicable to non-EU businesses, rather than through the EU electronic refund portal. In many cases, this means an earlier deadline than the one applicable to EU-established businesses, with claims often due by 30 June of the following year.
More broadly, VAT refund deadlines depend on the country of refund and the procedure applicable to your business. Because these deadlines are strict and may vary significantly from one case to another, EASYTAX helps businesses identify the correct timeline and prepare their claims without delay.
Yes, it is often possible to submit several VAT refund claims during the same year. However, the applicable rules and the permitted frequency may vary depending on the country concerned and the type of expense.
It is also important to comply with the relevant filing deadlines, as late submission most often result in the rejection of the claim.
EASYTAX helps businesses define the right filing strategy, taking into account local deadlines, procedural rules and the specific conditions applicable in each country.
A VAT refund claim may be rejected for several reasons, including incomplete or non-compliant invoices, missing supporting documents, ineligible expenses, late submission or failure to meet local procedural requirements.
Typical issues include an invoice that does not contain all the required details, the absence of original documents where these are required, or an attempt to recover VAT on expenses that are not deductible locally.
EASYTAX reviews your invoices, supporting documents and the applicable local rules before submission in order to reduce the risk of rejection.