If your business pays VAT on expenses in other EU countries — hotels, conferences, fuel, trade fairs — you can often reclaim it. This guide explains the EU VAT refund procedure, the deadlines you cannot miss, and the common pitfalls that cause claims to be rejected.
EU VAT refunds under Directive 2008/9/EC are available to VAT-registered businesses established in one EU member state that have incurred VAT on expenses in another EU member state, where they are not registered for VAT there. If you are already registered in a country, you recover input VAT through your standard local return — the refund procedure is for countries where you are not registered.
Non-EU businesses (including UK businesses post-Brexit) use a separate 13th VAT Directive procedure, which is less standardised and handled differently by each country.
The categories of refundable expenses are set by each member state individually — they are not fully harmonised across the EU. Common refundable categories include: business hotel accommodation; restaurant meals for business travel (though some countries restrict this); fuel for company vehicles; car rental for business use; entry fees for trade fairs and professional conferences; and tools, materials, and equipment purchased for use in that country.
VAT on entertainment expenses is generally not refundable in most EU countries. Passenger car hire and associated fuel is restricted or excluded in several states. Always check the refundable categories for the specific country before submitting a claim.
Step 1 — File through your home country's portal. The EU refund procedure is initiated in your home member state, not in the country where you paid the VAT. In most EU countries, claims are filed via the national tax authority's online portal and forwarded electronically to the relevant refund country.
Step 2 — Set the claim period. Claims can cover a minimum of three consecutive calendar months or a full calendar year. The deadline for submitting a claim for the previous calendar year is 30 September of the following year — missing this deadline means losing the refund permanently, with no extensions.
Step 3 — Upload your invoices. You must upload scanned copies of all invoices for which you are claiming. Invoices must be proper VAT-compliant originals showing the supplier's VAT number, your business details, the VAT amount, and a description of the supply. A hotel receipt is not the same as a VAT invoice addressed to your business.
Step 4 — Wait for the decision. The refund country has 4 months to decide (up to 8 months if they request additional information). If approved, payment is made to the bank account you nominate.
For a claim covering less than a full calendar year, the minimum VAT refund amount is €400. For a claim covering a full calendar year, the minimum is €50. Claims below these thresholds will not be processed.
Always collect proper VAT invoices at the time of purchase — not just credit card receipts. Ensure the invoice is addressed to your business entity, not an individual employee. Keep originals for the statutory retention period even after digital submission. For high-value ongoing activity in another EU country, consider whether a voluntary VAT registration there might be more efficient than annual refund claims.
Before paying any EU supplier on a zero-rated basis, always verify their VAT number is active using our free VAT number checker.