{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT input tax refund procedure","description":"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","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-input-tax-refund-procedure","inLanguage":"en","dateModified":"2026-06-18T23:12:54.183724","citation":"https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-refunds_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-input-tax-refund-procedure","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT input tax refund procedure · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-refunds_en"}