It’s that time of the year again – June 30 is coming right up. Two more weeks to submit your VAT refund in any EU country except the UK (they have odd refund deadlines).
EY has a nice and comprehensive overview – linked below.
A couple of additional notes:
- You will need a Form IRS 6166 to show that you are a U.S. company registered with the IRS. This will take some time to acquire from the IRS. If you don’t have the form in hand, make sure to file the refund request without it to preserve the firm deadline, and submit the 6166 as soon as possible. Some countries accept this, other don’t.
- Similarly, not all countries accept VAT refunds from U.S. based companies. Italy and Spain are the biggest culprits.
- Don’t file for refunds that would expose you to a registration requirement. For example, if you purchased goods locally for onward local delivery, you will have incurred VAT on the purchase. If you request a VAT refund, the answer will be that you are liable for local VAT registration.
I do not file VAT refunds on clients’ behalf – that is too easy and you should be able to do that yourself. But I am always happy to help – let me know!