VAT (Value Added Tax) Refunds / Reclaim for Europe, Japan, South Korea & Australia

The VAT Notebook

  • Beginning July 1, 2016, all German VAT refund claims must be submitted electronically via the German BOP system (in XML)
  • (March 2010) Greece has suspended VAT refunds until the end of May 2010, at the earliest.
  • From 1 January 2010, the new rules on the place of supply of services will mean that business-to-business supplies of services will be taxed where the customer is situated, rather than where the supplier is located. For business-to-consumer supplies of services, the place of taxation will continue to be where the supplier is established. However, in certain circumstances, the general rules for supplies both to businesses and to consumers will not be applicable and specific rules will apply to reflect the principle of taxation at the place of consumption. These exceptions concern services such as restaurant and catering services, the hiring of means of transport, cultural, sporting, scientific and educational services, and telecommunications, broadcasting and electronic services supplied to consumers.
  • As of January 1, 2010, the VAT rate for German hotels has been reduced to 7%. This is currently under political debate in Germany and could change. For further information, see this Business Travel News Article.
  • The general VAT rate in Ireland was increased from 21% to 21.5% in December 2008
  • Germany has implemented a new policy regarding the restyling of invoices. If the name, address and other information is not shown on an invoice, it can be returned to the vendor for a correction. The vendor must sign and date the amendment to the invoice. However, the lastest requirement in this process is that any label that is placed on the invoice cannot cover up any information on the invoice.
  • It is possible to check the VAT identification numbers of European vendors at