GlossaryEN1 min readUpdated: Jun 18, 2026

VAT refund claim

A VAT refund claim is the formal submission by a business to the competent tax authority requesting reimbursement of input VAT paid on purchased goods and services.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://de.wikipedia.org/wiki/Vorsteuer

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Definition & Explanation

A VAT refund claim is the formal submission by a business to the competent tax authority requesting reimbursement of input VAT paid on purchased goods and services. The claim typically includes details of the claimant, the reporting period, suppliers, and the total input tax sought, supported by invoices and proof of payment. Within the EU, non-established businesses submit the claim electronically through their home country's tax portal, which forwards it to the refund state. This distinguishes the process fundamentally from the standard input tax deduction, where registered businesses offset VAT directly in their periodic return.

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VAT refund claim

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Related Terms

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