Main information

As a value added tax (VAT) payer, you can apply for a refund of VAT with a place of supply in another EU Member State. 

Detailed information on how to apply for a refund of value added tax is available on the website of the Financial Administration.

VAT refunds to taxpayers in other EU Member States are based on Council Directive 2008/9/EC, which is implemented in the national legislation of individual EU Member States.

This applies to you if

You have received a supply with a place of supply in another EU Member State in which you did not have a registered office or establishment during the refund period, according to the rules laid down by that other EU Member State.

When to use this service

You can apply for a refund via the electronic portal in the EU Member State of establishment until 30 September of the calendar year following the refund period. 

You can access the Tax Refund App within 15 days from the date when the tax authority receives your application. So make sure that you request the access well in advance.

Service settlement

What you need if you are using this service

None

Where and how to solve this service

None

How much will you pay

None

Additional information

What is the benefit of this service

Refund of input tax paid in another EU Member State.

Appeal options

There is no possibility to appeal against this service. 

Legislation

Sanctions

None

Frequently asked questions