VAT or a similar tax is charged in over 130 countries. In the European
Community a common VAT system was initially provided for under the 2nd Council
directive in 1967. This was advanced significantly by the adoption in 1977 of the
6th VAT directive.

In 1982 the decision was taken by the EU (then EEC) that companies within the
EU should be able to compete on equal terms. VAT refunds are therefore
available to EU companies on the same service charges which local businesses
are able to deduct on their local VAT declarations (8th VAT Directive, legal
document 31979L1072 issued 6 Dec 1979).

In 1988 the 13th VAT Directive (legal document 31986L0560 issued 17 Nov 1986)
was implemented allowing companies outside the EU to reclaim their VAT within
the EU. Refunds may be conditional to reciprocity being granted.

The specific rules of VAT recovery vary from country to country as there are many
differences in the implementation of the directives. Please contact your local
Cash Back office for assistance.

Link to EUR-Lex