GlossaryEN1 min readUpdated: Jun 26, 2026
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.
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Source: https://ec.europa.eu/taxation_customs/business/vat/deduction/vat-deduction_import_en
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Definition & Explanation
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 business purposes. Unlike import VAT relief, the tax is first assessed and paid, then recovered – not waived before it falls due. This ensures VAT functions as a tax on final consumption and does not accumulate across successive stages of the supply chain.
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