EU VAT Refund: Requirements, Deadlines, and Procedures Explained

• EU VAT Refund procedure allows taxable persons in the EU to reclaim paid VAT
• Mandatory requirements for reclaiming VAT include having a fixed establishment in the EU and having claimant Member State of Establishment different from Member State of Refund
• Claimant must meet specific provisions during the refund period to issue a valid refund application
• Member State of Refund can accept, partially accept, or reject the request for a VAT refund
• MSR should decide within defined timeframes based on claimant’s application and documentation
• Deadlines for MSR depend on whether additional information/documentation is needed or not

Source: 1stopvat.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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