Who can claim a VAT refund under the EU 13th Directive?
The claimant must meet the following conditions for claiming VAT in Europe, Japan and Australia: The company must be registered for VAT in his own country. The company must not trade in the country from which they want to claim a refund. Trading can be done not directly to the final customer in the EU countries. Payment of the claim is dependent on reciprocity agreements with the claimant’s country.
