• Any taxable person.
  • Not established in the Member State of Refund (MSR).
  • No seat of economic activity or fixed establishment in the MSR from which business transactions were effected.
  • Established in the territory of another Member State (Member State of Establishment – MSE).
  • Not supplied any goods or services deemed to have been supplied in the MSR, with the exception of the following transactions:
  • The goods or services supplied to him by other taxable persons in the MSR or in respect of the importation of goods into the MSR, shall be used for the purposes of the following transactions:
    • Transactions relating to the activities of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, carried out outside the Member State in which that tax is due or paid, in respect of which VAT would be deductible if they had been carried out within the MSR.
    • Certain exempt transactions.
    • Transactions to a person who is liable for payment of VAT in accordance with the reverse charge mechanism.
  • Carry out transactions giving rise to a right of deduction in the MSE.
  • Nonetheless, entitlement to an input tax refund shall be determined pursuant to the VAT Directive as applied in the MSR.



Which transactions are not deductible in the MSR, thus disallowing the refund of the related VAT accrued?

Each Member State determines the conditions for the deduction of VAT. You can check these conditions in Country Information > Member State of Refund > Non Refundable VAT


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