FAQ

Who is entitled to a VAT refund from EU member states?

• The applicant must be a VAT payer in the country.
• The applicant does not have a registered office or permanent establishment in the country where the application is submitted.
• The applicant did not carry out taxable transactions that would require VAT registration abroad, and the right to a deduction cannot be used through a tax return.

What is the deadline for paying VAT?

• Each Member State has 4 months to initiate proceedings.
• In evidentiary proceedings, the period may be extended to 6 to 8 months.
• For example, in Italy, processing often takes up to 8 months.
• If payment is delayed, some states may charge VAT including late payment interest.

As an entrepreneur, can I request a VAT refund from countries outside the EU?

• The Czech Republic has agreements on mutual VAT refunds with Switzerland and Norway.
• These applications are not submitted through the Czech portal, but directly to the relevant foreign authorities.
• The deadline for submitting applications is June 30 of the year following the date of issue of the tax document.

I am self-employed, I am not a VAT payer. Am I entitled to a VAT refund?

• No. The applicant for a VAT refund must be a registered VAT payer according to Section 94 of the VAT Act.

For which expenses can a VAT refund be claimed?

• Fuel.
• Rent and expenses related to means of transport.
• Tolls and road fees.
• Travel expenses (taxi, public transport).
• Accommodations.
• Food, beverages and restaurant services.
• Entrance fees to fairs and exhibitions.
• Expenditures on luxury goods, entertainment and representation.

Till when is it possible to propose the claims for a VAT reclaim?

• The claims for a VAT reclaim for the current year must be submitted no later by September 30 of the following year.
• If you will claim for a VAT reclaim from the third countries, the term is set on 30th of June of the next year. It is necessary to allow for time reserve for documents´ processing.

Is it possible to claim the invoices only or can be claimed the cash documents too?

• The recognition of the cash documents is abided by legislative of the relevant countries. Any countries enable the VAT-refund from the cash documents, if they include all required necessities.

What is the minimum amount of VAT reclaim?

• The yearly claim must be 50 EUR at least (or equivalent in another national currency).
• VAT reclaims for a period shorter than one year must satisfy the limit of 400 EUR.

When is it possible to claim the claim for a VAT refund at the earliest?

• The VAT reclaims can be sent on the first day after termination of the relevant quarter at the earliest.

How long will it take till I get the claimed amount of VAT?

• The revenue authority of every country processes the claims for a different time period. On an average the claims are arranged during 4 months. In the case that the revenue authority executes the more careful inquiry and requests another additional documents and information, the time period can be extended over months.

Is it necessary to send you original invoices, or simply copy?

• We need original invoices for processing of the VAT-refund already. These originals will be returned you back after dealing of the claim. You have not to send us the invoices separately. It is possible to submit the invoices after achievement of the above mentioned limits or after termination of the relevant quarter.

What are the other obligations associated with VAT refunds?

• VAT registration if you do business abroad or provide specific services.
• Regular tax filing, including monthly or quarterly tax reports.

If you have any further questions, please contact us – we will be happy to help you with any tax issues!