Expatriate Tax Advisory: EU countries may apply for a refund of input VAT in September

Tax Advisory: VAT paid in other EU countries can be requested until September 30th

B Law & Tax reminds you that other countries belonging to the European Union (EU) have extended the deadline for refunding Value Added Tax (VAT) paid until September 30th. Therefore, your company may have incurred VAT expenses in the following cases:

  • If your company sent a worker to another European Union (EU) country last year to carry out tasks.
  • If your company sent a worker to a trade fair in that territory last year.

When applying for the refund of this tax, your company must take into account the following criteria:

  • Recovery will be possible provided that the VAT would have been deductible had it been borne in Spain.
  • If your company is in pro-rata, you can also request the refund of part of the VAT according to your pro-rata.
  • A refund request must be submitted for each country in which the VAT was borne, and in relation to quarterly or annual periods.
  • The period for presentation begins after the end of the quarter or year to which the application refers and ends on 30 September of the following year.

Finally, the VAT refund will be requested, online, through the Form 360. In addition, a copy of the invoices justifying the VAT paid must be submitted.

B Law & Tax
International Tax & Legal Advisors.


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Etiquetas: European Union, Tax measures, Model 360, VAT refund, tax advice expatriates, tax advisor expatriates