VAT refunds to non-residents
Frequently asked questions on claiming a refund of input VAT in a State other than the State of establishment (VAT Refund)
What to do if my application is rejected, common cases
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Denial due to non-compliance with formal invoice requirements. The supplier must issue corrective invoices correcting the defects observed in the invoices for which the return is denied.
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Denial due to VAT having been passed on unduly. The charger must issue a corrective invoice in which the charge made improperly is corrected; If not, the party charged may request rectification of the VAT self-assessment submitted by its supplier and request the return of undue income.
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Denial for carrying out operations that exclude non-established persons from the special procedure. When the refund requested by the special procedure provided for non-established entrepreneurs is denied for this reason, the refund may be requested through the general VAT refund procedure provided for established entrepreneurs.