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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)

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What to do if my application is rejected, common cases

  1. Denial due to non-compliance with formal requirements of invoices. The supplier must issue corrective invoices in which the defects observed in the invoices for which the refund is denied are corrected.

  2. Denial due to VAT having been passed on unduly. The transferor must issue a corrective invoice correcting the improper transfer; If not, the party charged may request rectification of the VAT self-assessment submitted by its supplier and request the return of undue income.

  3. Denial for carrying out operations that exclude the special procedure for non-established entities. 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.