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Cat-15 · E-Invoicing / VAT / ViDA

Cross-Border VAT Recovery Eligibility Checker

Check cross-border VAT recovery eligibility under EU 8th Directive (Council Directive 2008/9/EC — EU companies claiming VAT in other EU states) and EU 13th Directive (86/560/EEC — non-EU claimants). Outputs eligibility status, filing deadline, refund procedure, and required evidence. Client-side. Zero PII.

v1.0

VAT Recovery EU 8th Directive Export Client-Side Zero PII

Recovery Parameters

Claimant Country (where your business is established)

Expense Country (where VAT was incurred)

Expense Type

Expense type affects recoverability — some EU states restrict meals or entertainment.

Eligibility Result

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Select claimant country, expense country, and expense type.

Sources & References

Council Directive 2008/9/EC — Refund of VAT to taxable persons not established in the member state of refund but established in another member state. Claims via EU VAT refund portal (VATREF) by 30 September of following year. Minimum claim: EUR 400 (annual) or EUR 50 (quarterly).
Council Directive 86/560/EEC (EU 13th Directive) — Refund of VAT to taxable persons not established in EU territory. Reciprocity condition may apply. Non-EU claimants may need to appoint a tax representative. Deadline varies by member state (typically June 30 of following year).
Art. 176 EU VAT Directive 2006/112/EC — Member states may restrict input VAT deduction/refund for luxury expenditure, entertainment, and expenditure which is not strictly business. Meals and entertainment restrictions are member-state specific.
European Commission — VAT Refund Portal (VATREF): ec.europa.eu/taxation_customs/tin — EU 8th Directive claims submitted electronically via the portal in the claimant's home member state tax authority website. Processing time: 4–8 months.
UK HMRC, How to claim a VAT refund if you're a foreign business — Post-Brexit: UK businesses claim EU VAT via 13th Directive in each EU member state individually. EU businesses claim UK VAT via HMRC form VAT65A. Deadline: 31 December following year. Minimum: GBP 130.