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The Expert's eye

If your company is established in a European country and does not have a VAT number in that country, it will have to apply for a VAT refund electronically from its country of residence in the form and within the time limits required by the Directive 2008/9. According to a report published by the European Commission, tax administrations receive around 700,000 applications annually. The electronic procedure may seem simple enough at first glance. But beware because some tax administrations (e.g. Germany, Czech Republic, Romania, etc.) do not like to refund VAT to foreign companies and will want to use any means to reject your request. It is not for nothing that many disputes end up before the Court of Justice on this subject.