Teenused

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VAT refund

The economic activities of entrepreneurs may not be limited to transactions carried out solely in their home country. Often, necessary goods and/or services are purchased from other countries, and usually, the corresponding value-added tax (VAT) of that country is paid. If these acquisitions are made for the purposes of one's business and taxable turnover, the VAT paid in another Member State can be reclaimed.

According to § 34 (5) of the Value Added Tax Act, the tax authority of another Member State refunds to the taxable person the VAT paid in another Member State when importing or acquiring goods for use in taxable turnover in Estonia or when receiving services in another Member State.

The procedure for reclaiming VAT from other Member States is based on the VAT Refund Directive 2008/9/EC.

The process of VAT refund usually involves the following steps:

Eligibility

You must be a taxable person or a business entity registered for VAT in your home country.

Invoices and documents

Keep all relevant invoices and documentation related to the eligible expenses for which you paid VAT in the other EU member state.

VAT Refund application

VAT refund application will be submitted to the tax administration in your home country.

Verification

The tax authorities in your home country may verify the information provided and check if the expenses are indeed eligible for a VAT refund.

Refund

If the application is approved, the VAT will be refunded.

In certain cases, it is also possible to apply for a refund of VAT from third countries.