Tax Insights - 08-2019 -Foreign VAT refund

1. What?

Taxable persons often incur foreign VAT during an accounting year. This foreign VAT cannot be recovered via the reporting in the periodic Belgian VAT return but is to be recovered via the so-called 8th Directive VAT refund procedure.

Given the fact that such a VAT refund procedure is an additional administrative burden and takes a lot of valuable time, this foreign VAT is often ‘forgotten’, implying that millions of EURO’s of foreign VAT are not being recovered.

Following such a VAT refund request, requests for information are often sent by the foreign VAT Authorities, which also require a great deal of effort, knowledge and time.

RSM Belgium has the specific knowledge to ensure that the VAT refund procedure in the other 27 Member States runs smoothly and efficiently.


2. How?

If foreign VAT has been reported in the 41100 account ‘recoverable VAT’ and / or in the 'foreign VAT' account, please contact RSM Belgium.

Based on an Excel sheet and the accompanying purchase invoices (verified by the VAT team), this amount can, in principle and taking into account possible deduction restrictions, be reclaimed via the VAT refund procedure.


3. When? 

The due date for submitting such a 8th Directive VAT refund request concerning the costs reported in the accounting year 2018, has been set on 30 September 2019.

Please provide us with an Excel sheet (and the accompanying purchase invoices) before 15 August 2019, in order to enable us to prepare and submit this refund request in due time.


The RSM Belgium tax team is at your disposal in case you need further information in respect of the above, or other assistance [email protected]


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