If you are a business registered for VAT, you can claim back VAT on goods and services that are used exclusively for business activities. Examples of such expenses include office supplies, computers and equipment, travel and transport costs, and services like accountancy. However, if an expense is used for both business and personal purposes, you can only reclaim VAT for the business portion. For instance, if you use your mobile phone for both business and personal use, you can only reclaim VAT for the business calls. Some types of purchases are not eligible for VAT reclaim, such as anything bought for private use and business entertainment.

As a visitor to the EU who is returning home or going on to another non-EU country, you may be eligible to buy goods free of VAT in special shops. However, you must pay the full, VAT-inclusive price for the goods in the shop, and you will get the VAT refunded once you have complied with the formalities and can show the stamped VAT refund document. The precise details of getting your money back will depend on how a particular shop organizes its refund process. In most cases, youll present your refund documents at the airport on the way home. Some stores may offer to handle the process for you, while others may use third-party agencies to process VAT refunds.

To reclaim VAT, you must keep a complete record of all the purchases, with VAT receipts, and show how you worked out the proportion of the total that was used for business. VAT returns are generally submitted using a digital form, with reimbursements made directly back to the business. The time limit for claiming a repayment of VAT is four years.