WHO CAN CLAIM THE REFUND

    There is a system of refund of VAT incurred in European Community (EC) countries, with partially different rules if the applicant is established in a EC country or in an extra EC country.

    An enterprise can claim the refund of VAT paid in another Member state of the European Community at these conditions:

    -    That it doesn't have a place of business or other residence there

    -    That it has not named a fiscal representative in that State

    -     That it has not effected some transfer of goods or rendering of services that are considered located in that country excepted:

        a)    the transports and the services related to them non rateable VAT

       b)    the rendering of services in the cases in which the VAT is payable by the person to whom the supply is made.