{"@context":"https://schema.org","@type":"DefinedTerm","name":"import VAT refund","description":"Importers, freight forwarders, and tax managers regularly handle import VAT refund claims when a business recovers VAT already paid on imported goods, on the basis that those goods are used in making taxable supplies. The claim is typically submitted through the periodic VAT return; some jurisdictions operate separate refund procedures for businesses not established in the country of import. Eligibility turns on the importer's status as a taxable person and on the goods being used for qualifying","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-vat-refund","inLanguage":"en","dateModified":"2026-06-26T17:24:19.327523","citation":"https://ec.europa.eu/taxation_customs/business/vat/deduction/vat-deduction_import_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-vat-refund","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"import VAT refund · Importers, freight forwarders, and tax managers regularly handle import VAT refund claims when a business recovers VAT already paid on imported goods, on the basis that those goods are used in making taxable supplies. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/deduction/vat-deduction_import_en"}