European VAT Recovery on Corporate Events — Quick Reference

Non-resident reclaim eligibility by category, with mechanism and deadline. Pin to your finance team's wall.

Not tax advice. Public schedules as of May 2026. Confirm with your tax adviser or the relevant national authority before filing. Sources: each country's tax authority (DGFiP, BZSt, AEAT, AdE, HMRC, FTA), EU Directive 2008/9/EC, 13th Directive 86/560/EEC, PwC EU VAT Refund Guide 2025.

8th Directive (EU → EU)

EU-established claimant, VAT incurred in another member state. File via your home tax portal under Directive 2008/9/EC. Deadline: 30 September of the following year. Minimum claim €50 annual / €400 quarterly.

13th Directive (Non-EU → EU)

Non-EU claimant (incl. UK post-Brexit) under Council Directive 86/560/EEC. File directly with the refund-state authority. Reciprocity required. Deadline: typically 30 June of the following year.

Recoverable Partial / conditions apply Not recoverable

Country	VAT	Accom.	F&B	Conf.	Top pitfall
Austria	20%	●	◐	●	F&B partial — itemise business purpose
Belgium	21%	●	●	●	Most permissive; document attendee list
Bulgaria	20%	●	○	●	F&B excluded; slow refund 6-9 months
Croatia	25%	●	○	●	Local agent for Croatian-language filing
Cyprus	19%	●	◐	●	F&B partial w/ documented purpose
Czechia	21%	●	○	●	Strict invoice formatting
Denmark	25%	●	25%	●	Only 25% of restaurant VAT recoverable
Estonia	22%	●	○	●	Fast if e-filed cleanly
Finland	25.5%	●	◐	●	Highest standard EU rate (25.5%)
France	20%	staff	○	●	Accom for staff EXCLUDED; F&B EXCLUDED — push conference-inclusive
Germany	19%	●	○	●	F&B EXCLUDED UStG §15(1a); BZSt portal reg
Greece	24%	●	○	●	Greek-language paperwork often needed
Hungary	27%	●	○	●	Highest VAT in EU (27%); F&B excluded
Ireland	23%	●	◐	●	Conference catering vs entertainment — document
Italy	22%	●	75%	●	75% of business meals (Art.19-bis 1, DPR 633/72)
Latvia	21%	●	○	●	F&B excluded
Lithuania	21%	●	○	●	F&B excluded
Luxembourg	17%	●	●	●	Lowest EU VAT (17%); F&B admitted
Malta	18%	●	◐	●	F&B partial only
Netherlands	21%	●	●	●	Permissive; fast processing if e-filed
Poland	23%	○	○	●	Accom AND F&B both excluded — most restrictive
Portugal	23%	●	○	●	F&B EXCLUDED — push conference-inclusive
Romania	19%	●	○	●	Local agent recommended for non-EU
Slovakia	23%	●	○	●	F&B excluded
Slovenia	22%	●	○	●	F&B excluded
Spain	21%	●	doc.	●	F&B w/ documented direct biz link (AEAT 2018); Modelo 360/361
Sweden	25%	●	◐	●	F&B partial only
UK	20%	●	○	●	13th Directive post-Brexit. UK refund year JUL-JUN. F&B excluded
Switzerland	8.1%	●	◐	●	FTA bilateral refund; reciprocity certificate
Norway	25%	●	○	●	Reciprocity required; Norwegian paperwork

5 pitfalls that forfeit recovery

Filing deadline missed (no late relief).
Invoice in attendee name, not legal entity.
Wrong EU category code at line level.
Missing home-state VAT-registered certificate.
Reciprocity gap (13th Directive).

7-step finance checklist

Confirm event country + claimant entity country.
Identify directive: 8th, 13th, or bilateral.
Lock invoice in legal entity name + VAT no.
Capture original VAT invoices, not receipts.
Use conference-inclusive contracting in FR/DE/PT.
File 60 days before deadline.
Credit recovered VAT back to event-budget owner.