VAT Refunds (Non‑EU Businesses)

Scope (reference)

Non‑EU businesses can, in certain cases, reclaim VAT incurred in EU member states under national refund procedures. The applicable route and documentation depend on where the claimant is established and the member state of refund.

Identifiers and documents typically requested

• Claimant identification details (legal name, address, registration identifiers where applicable).
• Supplier invoices showing VAT charged.
• Proof of business activity and, where relevant, proof of reciprocal arrangements required by the member state.

Operational note

This topic is member‑state specific. Use this page as a checklist anchor and consult the refund authority guidance for the country where the VAT was incurred.

Related pages

VAT verification overview | VAT formats by country | When to use VAT vs EORI vs LEI