# VAT input tax refund procedure

*Last updated: 2026-06-18*

> A company has paid VAT on goods or services in another EU Member State and seeks to recover it through the VAT input tax refund procedure, provided it is not established there and has no right of direct deduction.

A company has paid VAT on goods or services in another EU Member State and seeks to recover it through the VAT input tax refund procedure, provided it is not established there and has no right of direct deduction. The procedure sets out eligibility criteria, submission deadlines, minimum claim amounts, required documentation, and the roles of the competent tax authorities. Within the EU, applications are submitted electronically via the portal of the claimant's home tax authority, which forwards them to the refund state. Without this mechanism, non-established businesses would bear foreign VAT as a permanent overhead – a significant competitive disadvantage in cross-border trade.

**Source:** [https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-refunds_en](https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-refunds_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | VAT input tax refund procedure |
| Language | EN |
| Word count | 104 |
| Last updated | 2026-06-18 |
| Source | https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-refunds_en |

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