E & A VAT Refund is a company that specialises in claiming back VAT that companies have paid abroad from countries of the European Union, Switzerland and Norway.
A new electronic VAT refund procedure is introduced across the EU for all claims submitted after 1 January 2010 to replace the paper-based system. Businesses will submit claims for VAT incurred in other EU countries through the electronic portal of their own country, rather than direct to the Member State of Refund as it was until 31/12/2009.
Starting 01/01/2010, an application for a refund of VAT paid abroad for any calendar year must be submitted within nine months after the end of that year.
For Norway and Switzerland the applications for a refund of VAT for any calendar year must be submitted to the tax authorities of the country concerned within six months after the end of that year.
Interim applications can also be submitted, for example after having attended a trade fair.
In this way companies do not have to wait till the end of the year to obtain a refund of VAT paid abroad.
Refunds can normally only be obtained on the basis of original invoices.
Invoices have to be enclosed digitally to the claim, but the authorities can always ask for the originals.
As per 1st Januar 2010 the Member State of refund must notify the company of its decision to approve or refuse the refund application within four months of its receipt.
Claiming back VAT paid abroad is generally a complicated and tedious administrative procedure. The E & A VAT Refund service means that we represent your company´s interests with the foreign tax authorities.
We remind you of the deadline for submitting applications and we can assist you with requesting new invoices or official documents if required.
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