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 1 March 2020, has been compiled in cooperation with VAT professionals in Deloitte offices in most of the countries covered (with the exception of which have not been updated for 2020).
Source Deloitte
