Subject to certain conditions, a foreign entrepreneur is entitled to reclaim input VAT paid in EU member countries and sometimes even VAT paid in other countries. This procedure applies above all where the entrepreneur is not registered for VAT purposes in the respective country and is not required to register.

Strict filing deadlines and other formal requirements apply for any VAT recovery. In particular the filing deadlines are terms of preclusion and therefore no filing extension is possible. To meet all required criteria for a scucessful VAT recovery professional advice is imperative.