8th Directive Reclaim
A European Directive (instructions issued by The Council of European Community) which defines the right of EU VAT registered companies to recover VAT in other EU countries, where they do not make taxable supplies. View the content of the actual Directive on the Europa website.

13th Directive Reclaim
A European Directive as above which defines the right of non-EU established companies to recover VAT in EU countries where they do not make taxable supplies. Some European countries will not allow the recovery of VAT through this Directive for non-EU companies unless there is a reciprocal agreement in place between your government and the country you wish to make a claim in. View the content of the actual Directive on the Europa website.

Certificate of Taxable Status
"The Certificate of Taxable Status" is proof that the company is registered for VAT (or equivalent) in its own country. It is available from your local Tax Authority. Please contact us for a sample certificate of taxable status.

Reciprocal Agreement
"A mutual or cooperative interchange of favours or privileges, particularly the exchange of rights or privileges of trade between nations". For VAT reclaim purposes, this term refers to an agreement between two governments to allow mutual recovery of VAT/other taxes.

Original VAT invoice
Original VAT invoices should contain:

• Invoice number
• Suppliers name, address and VAT registration number
• Your company name, address and VAT registration number (where applicable)
• Invoice date
• Details of the goods or services provided
• The costs of the goods or services provided (excluding VAT)
• The rate of VAT and the amount of VAT charged

To view a sample copy of an original invoice click here.

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