Trade fairs in Germany, hotels in France, fuel in Poland — businesses constantly pay foreign VAT on expenses, and most of it is recoverable. Yet billions of euros of refundable VAT go unclaimed every year, usually because the deadlines and paperwork look intimidating. They are manageable once you know the two routes.
The two refund routes
- EU businesses (Directive 2008/9/EC): if your business is VAT-registered in one EU country and you paid VAT in another EU country, you claim electronically through the refund portal of your own country's tax authority. No foreign registration needed.
- Non-EU businesses (13th Directive, 86/560/EEC): businesses established outside the EU claim on paper directly with each country's tax authority — unless that country has a reciprocal arrangement (the UK and Norway operate electronic schemes for certain countries).
What you can typically reclaim
- Hotel accommodation and meals (many countries cap or exclude meals — e.g. meal VAT is often only partially refundable).
- Conference and trade fair fees, stand rental, stand construction.
- Fuel for business vehicles, tolls, public transport.
- Goods purchased for resale or business use, professional services, equipment rental.
What is usually excluded
- Entertainment expenses (near-universal exclusion).
- Restaurant meals in several countries (France, for example, refunds conference meals only under strict conditions).
- Services used to make exempt supplies.
Deadlines — the most common reason refunds fail
You must file within the calendar year following the year the tax became chargeable. An invoice from March 2026 must be claimed by 30 September 2027 at the latest (the portal for Directive 2008/9 claims opens 1 July and closes 30 September). Miss it and the money is gone.
Documentation checklist
- Original invoices showing your business details — the supplier must have invoiced your (foreign) VAT number, not a generic "company invoice".
- Your own VAT registration certificate — a recent copy, usually no older than a year.
- Power of attorney if an agent files for you.
- Certificate of business status for 13th Directive claims in some countries.
How the EU electronic process works
- Log in to your national tax portal's refund section and complete the electronic form, stating the refunding member state, the VAT amount per invoice category, and your invoice details.
- The system forwards the claim automatically to the refunding country.
- The refunding authority has 15 days to acknowledge, 4 months to approve or request information, and pays within 10 working days of approval. A 2-month extension is possible with notice.
Practical tips
- Check the invoice on the spot. A hotel receipt without your VAT number is a refund dead end.
- Use the correct rate when checking amounts. Our VAT rates table shows what each country charges, and the VAT calculator splits gross amounts into net + VAT.
- Batch small claims. Filing fees and admin time mean refunds under €200 per country are often not worth pursuing separately.
- Distinguish refunds from registration. If you make ongoing taxable supplies in a country, you need a VAT registration — refunds cover one-off expenses only.
Before reclaiming input VAT on cross-border B2B deals, always verify the customer's number with our EU VAT number validator.