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VAT return

We provide VAT return from the EU Member States (Italy, Austria, Slovenia, Cyprus) and Croatia.

VAT return in individual countries (PDF, 35kB)

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Italy to the top ^

Italy is known for causing problems in VAT return to foreigners; this can be a long and costly procedure. In the past, the problems escalated to such a degree that Slovenia terminated the reciprocity agreement with Italy. Upon entering the EU, however, Slovenia had to again provide VAT returns to Italian taxable persons.

Conditions set out by the Eighth Council Directive apply to Italy as well. This means that claims must be submitted by 30 July at the latest for the previous year. The amounts of submitted claims must exceed EUR 25; if they exceed EUR 200, claims can be submitted no earlier than every three months.

According to the Italian VAT act, an invoice which does not have to be in the Italian language must contain the following information:

• Date of issue
• Serial number
• Invoice issued by - name and address of seller
• Name and address of payee
• Tax number of seller
• Quantity, type and description of supplied goods or services
• Price per unit of goods or services
• Total price exclusive of VAT
• Amount of tax by individual tax rates

Italy has an established tax practice according to which registration for the Italian VAT or tax representative is not needed for claims of up to EUR 5,000, or in case of inactive or casual businesses. In case a company is active on the Italian market, the deadline for VAT return is 1 February, but the Italian authority demands a bank guarantee which is extremely difficult to obtain in Italy.

Austria to the top ^

As regards VAT returns to non-residents, Austria does not require reciprocity. Slovenian taxable persons were therefore able to get their VAT return paid in Austria immediately after it was introduced there, even though it has not yet been introduced in Slovenia. Even today, VAT return in Austria does not present a problem.

In Austria, it is necessary to submit a VAT return within 6 months, at the latest, for the previous year.

In the first claim, it is not necessary to state a tax ID number but later, when they are given a tax number, taxable persons have to use it each time they submit a VAT return.

Slovenian taxable persons have to state the tax number of their country and attach a certificate from the domestic tax administration to confirm that they are a taxable persons. The certificate must not be older than 12 months.

A claim can be submitted for a VAT amount that exceeds EUR 360, which is equal to EUR 36. If the claim is submitted for the entire year or the remaining two months (November, December), original invoices must be attached where VAT amount must be specially identified. Whereas invoices that do not exceed EUR 150 do not require an indication of the VAT amount, as it is enough to state a tax rate.

The competent Austrian authorities recommend appointing a representative in Austria, which can be any person with legal capacity established in Austria.

However, it is not possible to submit a VAT return for VAT amounts, connected with performing taxable activities in Austria with the exception of those, which are expressly allowed (transportation connected with the imports and exports of goods, and services, compulsorily taxed according to the policies declared by the resident's country) and are not returned to Austrian taxable persons. Similarly, VAT amounts cannot be returned for the sums levied to tour operators in connection with their activity, for construction services and everything relating to personal automobiles.

Slovenia to the top ^

30 June is the deadline for submitting a claim for the previous year and the amount of reimbursement shall not be lower than EUR 25. The amount of reimbursement claimed for the period between six months and one year shall not be lower than EUR 200.

A condition of reciprocity has to be satisfied with respect of taxpayers from third countries.

The table below lists current status of reciprocity as of 1 February 2012 between the Republic of Slovenia and third countries with respect of reimbursement of VAT to taxpayers not having a registered office in the Republic of Slovenia.

COUNTRY	Has Reciprocity been established
Canada	Yes
Croatia	Yes****
Island	Yes
Israel	Yes
Japan	Yes
South Korea	Yes*
Liechtenstein	Yes
Macedonia	Yes
Norway	Yes
Russia	No
Switzerland	Yes
Turkey	Yes**
Serbia	Yes*****
Monte Negro	No
Bosnia and Herzegovina	No
Kosovo	No
Thaiwan	Yes***

* Used as of 26 June 2009 with respect of reimbursement of VAT paid for supply of restoration services and accommodation, advertising services, electronic and telecommunication services, rent of real property and purchase and repair of buildings and office furniture. VAT shall only be reimbursed if the requested amount of reimbursement exceeds EUR 200.

** as of 10 October 2006 with respect of reimbursement of VAT paid for supply of goods and services in transport industry and for supply of goods and services connected with attending fairs and exhibitions.

*** 18 November 2010 with respect of reimbursement of VAT paid for supply of goods and services used at fairs, business trips, market research or market studies, market seminars and similar temporary business activities;

**** as of 1 July 2011 full reciprocity applies for VAT reimbursement. Prior to that date reciprocity applies only for reimbursement of VAT paid for supply of goods and services connected with lease of exhibition venue, supply of electricity, water, gas, heating, cooling, telephone and telecommunication lines for such venue, maintenance and repair of exhibition venue and parking costs. ,

***** as of 1 February 2012 with respect of reimbursement of VAT paid for supply of goods and services intended for lease, setting-up, manufacturing and repair of exhibition venue,  goods for setting-up exhibition venue, electricity, water, gas, heating, cooling, telephone and telecommunication lines for such venue, parking and accommodation

Croatia to the top ^

Croatia returns VAT to foreign legal persons only for purchasing services, referring to fairs:

• Showroom rentals
• Supply of showrooms with electricity, water, gas, heating, air-conditioning
• Phone and telecommunication devices
• Setting up, maintenance and repairs of showrooms
• Material, needed for setting up showrooms
• Parking costs

Amounts that exceed EUR 137.74.

A tax representative, who has to be a taxable person, can be appointed.

Upon the first claim, the taxable person is given a Croatian tax number under which it is kept at the Croatian Tax Administration.

Cyprus to the top ^

We can help you establish a company in Cyprus via our representative office there. In this way, you can utilise the advantages of this European tax oasis. We offer accounting services and VAT return.