Are the procedures for non-EU countries more complexes?
If a company in a non-EU country applies for recovery of VAT from an EU country, application is made through the 13th EU Directive procedure, which involves more formalities and can, therefore, be more costly and laborious. The company will usually need a representative. How long does it take? The time it takes to reclaim VAT varies. EU countries are duty bound to reimburse funds within six months of application, but some make efforts to grant recovery of VAT in less time and some may exceed the recommended time-scale. In some countries, like Hungary, claimants can receive interest from the tax authorities if the repayment is not made within the country’s statutory period. Have the invoices to be in the name of the company? Most countries require invoices to be in the name of the company, so business travelers should be aware of this in advance. There are some exceptions. For instance Norway and UK accepts invoices in the name of employees, and in Sweden, Austria and the Netherlands th
