VAT news tagged as "13th Directive"

Portugal

Portugal VAT reclaim changes

July 15th, 2016

Businesses established outside of the EU will benefit from a new VAT reclaim system in Portugal. Where non-EU companies incur Portuguese VAT, and are not providing taxable supplies requiring a non-resident VAT registration, they may reclaim the VAT through a 13th Directive reclaim. This system works across all 28 EU member states. 13th Directive claims …


Germany

German non-EU VAT recovery sent to European Court of Justice

September 26th, 2014

The European Commission (EC) has referred Germany to the European Court of Justice over its requirements for non-EU VAT recovery. If a foreign company is conducting business in Germany, it may incur German VAT on expenditure such as hotels, restaurants, taxis, hire of equipment etc.  If the company is tax registered in their own country, …