When you make a purchase from a European supplier, you may be charged the local VAT rate of that supplier (e.g. fuel costs abroad for work). In most cases, you cannot reclaim that VAT automatically. However, you can apply for a foreign VAT refund online via Intervat by submitting a VAT Refund declaration. The foreign VAT refund application is not included in Accountable.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
This article covers the key conditions for a foreign VAT refund, the deadline to apply, which country handles your claim, and how to submit it via Intervat.
Attention: If you request a foreign VAT refund, in the app you'll have to encode the amount of the expense excluding VAT.
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Before submitting a foreign VAT refund claim, consider this important information:
A maximum of 5 claims can be submitted for expenses related to a calendar year.
If the claim is for a period of 3 months: the minimum amount is 400 euros per Member State.
If the request is for a period of one calendar year: the minimum amount is 50 euros per Member State.
If the refundable balance is less than 50 euros after processing the application, there will be no refund.
The refund is made by the Member State concerned.
The tax administration sends the application to the tax administration of the country concerned. The latter has 4 months (from the receipt of the application) to make a decision. This period can be extended to 6 or 8 months if additional information is requested.
Once the decision is made (and if it is positive), the amount is refunded within 10 working days.
More info: https://finance.belgium.be/en/E-services/Intervat/how-to-use-intervat/submit-application-vat-refund
When can you apply for it?
You can apply for a VAT refund no later than September 30th of the following year.
In which country can you apply for a foreign VAT refund?
If you have incurred expenses in other EU member states as a Belgian taxpayer (e.g. hotel, fuel costs) and your company is not registered with the VAT administration of that country, you are required to apply for a refund via the Belgian Intervat website.
If you or your company have purchased goods for resale in other EU member states as a Belgian taxpayer, your company must register with the VAT administration of the other member state concerned. In that case, you are required to reclaim your VAT refund by reference to the VAT return filed in that same country, not in Belgium.
How to submit your VAT refund request on Intervat
You are required to submit all the relevant details on Intervat. There are two ways to do it:
By file (XML), advisable only if you have accounting software and have exported the file from it. In this case, you only need to attach the file (XML) to your application.
By screen, advisable if you do not have accounting software. You enter the data directly into your Intervat application in the required fields.
For a step-by-step guide for each method, refer to this official resource.
VAT refund outside the European Union
You need to get in touch with the relevant foreign administration. In principle, you can use form 803.
Key takeaways
Foreign VAT refund requests are submitted via Intervat, not through Accountable.
The deadline to apply is September 30th of the year following the expenses.
Minimum thresholds apply: 400 euros for a 3-month period, 50 euros for a full calendar year, per Member State.
If your company purchased goods for resale in another EU country, register with that country's VAT administration and reclaim VAT there, not in Belgium.
For VAT paid outside the EU, contact the relevant foreign administration and use form 803 where applicable.
Need help? Chat with us or email support@accountable.eu, we're happy to help.