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European VAT refund guide 2019 - Deloitte

European VAT refund guide 201902 Brochure / report title goes here | Section title goes here Introduction 3 Deloitte global VAT refund services Deloitte Revatic Smart 4 VAT recovery in the EU 6 Austria 9 Belgium 13 Bulgaria 18 Croatia 22 Cyprus 26 Czech Republic 30 Denmark 34 Estonia 38 Finland 43 France 48 Germany 53 Greece 58 Hungary 65 Iceland 70 Ireland 73 Italy 78 Latvia 83 Lithuania 88 Luxembourg

Portugal 117 Romania 122 Slovakia 127 Slovenia 131 Spain136 Sweden 141 Switzerland145 United Kingdom 148 Appendices 153 Appendix I - 2008/09/EC Directive 154 Appendix II - 13th EU VAT Directive 158 Appendix III - Overview of VAT recovery rules 160 GTC—Global Tax Center (Europe) Gateway building, Luchthaven Nationaal 1 J

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