EU directives

Businesses which incur vatable expenses in the course or furtherance of a business can reclaim the VAT on expenditure under:

European Council 6th Directive (click on hyperlink to view the contents of directive) – the EC Sixth Directive enables businesses to recover VAT on business expenditure incurred in their member state of VAT registration.

European Council 8th Directive (click on hyperlink to view the contents of directive) – the EC Eighth Directive enables businesses established in one member state to recover VAT incurred on business expenditure in other EU member states.

European Council 13th Directive (click on hyperlink to view the contents of directive) – the EC Thirteenth VAT Directive enables businesses not established in the EU to recover VAT on business expenditure incurred in member states.

However, we would like to draw your attention to the fact that member states may determine the specific rules for VAT refund (such as reciprocity principle or minimum refundable amount).