Vous avez effectué des dépenses dans un autre pays de l’UE où vous n’êtes pas établi et vous avez payé de la TVA ? Il faut donc savoir que la TVA n’est pas une charge pour votre entreprise, même si vous l’avez payé dans un autre Etat membre de l’UE et que vous pouvez sous certaines conditions avoir droit à un remboursement de la TVA.
What is the intra-community VAT refund mechanism?
The intra-community VAT refund mechanism concerns companies that pay VAT in one or more EU countries where they are not established. This concerns companies established both in the EU and outside the EU. As for example a French company which requests refundt in another EU Member State or of an intra-Community company in France, or even the case of a Swiss company in France.
Quelles sont les conditions de remboursement de la TVA intracommunautaire ?
Le remboursement de la TVA étrangère n’est possible que si les conditions suivantes sont remplies :
- L’entreprise n’a réalisé aucune opération pour laquelle elle est redevable de la TVA dans cet État (hors importations) et qui l’obligerait à s’immatriculer à la TVA
- VAT has been charged by the supplier or service provider
- VAT concerns expenses for the purchase of goods or services used for transactions eligible for VAT refund
As the rules for deducting VAT differ from one Member State to another, it is therefore necessary to analyze local regulations and the content of reciprocal agreements in order to determine whether foreign VAT is recoverable or not.
What expenses are subject for a VAT refund?
The expenses must be necessary for the economic activity of the company such as:
- Expenses related to business trips (transport, accommodation, catering)
- The rental of a space and access rights as part of the participation in a trade show or fair
- Training and conferences participation
- Showroom rental for an exhibition (fashion, arts, etc.)
- Purchases made for a liaison office
Those expenses are eligible for refund in the majority of Member States of the European Union.
Expenses for which a right of deduction is applicable in one country is not necessarily applicable in another EU Member states. Consequently, it is necessary to ensure that the expenses concerned, give rise to the right of VAT refund before filing the request.
Our foreign VAT refund service
Tax laws, rules and regulations are constantly changing in different EU countries. Due to several constraining factors and deadlines to be met, it is important to correctly follow the procedures and file a compliant file in each country in order to ensure your VAT refund, which makes the process of recovering foreign VAT complex for companies that often do not have the knowledge required to start the procedures specific to each country.
By using the services of Eurotax, an expert in intra-community VAT recovery for more than 35 years, you will be sure to be in compliance during the filing procedure for your VAT refund request.
Since its creation in 1985, Eurotax has acted as an authorized tax representative, thanks to its network and its various connections with local tax authorities as well as its digital platforms which allow it to provide a high quality service, recognized within the profession.
Si vous souhaitez recourir au service d’Eurotax, vous pouvez utiliser le formulaire de contact pour votre demande de remboursement de la TVA, vous pouvez également visiter la page dédiée au remboursement de la TVA dans l’UE.
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