VAT, GST and Other Import Tax Refunds
While it makes sense to file for VAT/GST recovery on business and travel services, using an ATA Carnet will save you the time and trouble of filing for VAT/GST refunds on products, equipment and tools of the trade.
Using an ATA Carnet there is no:
-Payment of VAT/GST on temporarily imported goods.
-Filing of paperwork for a VAT/GST refund.
-Lengthy wait for your VAT/GSt recovery/refund.
-Time-consuming accounting for and tracking of pending VAT/GST refunds.
You can avoid paying value added taxes (VAT), goods and services tax (GST) and other import taxes on merchandise and equipment that is temporarily imported into 67 countries when using an ATA Carnet.
Since some countries can take up to 24 months (and in rare cases up to 5 years) to refund your money and you have to file paperwork to get the refund, using an ATA Carnet instead of filing for a refund can save time and money.
In many cases, because the refund process is so cumbersome and costly importers inadvertantly forget to file for the refund. In 1998, it was estimated that non-European business travelers to Europe had failed to seek refund entitlements of more than $US 2.5 billion. Today, it is believed that refund applications amounting to less than 1% of this amount have been lodged in the past fiscal year.
Some countries will refund the VAT/GST paid on trade shows and other business travel expenses. These may include trade booth rental, construction and maintainence, conferences, training courses, marketing expenses, business services and assorted professional fees. Since these services are not eligible for a carnet it makes sense to file for VAT/GST refunds for them.
| VAT Refunds by Country |
Rates |
Refund Times |
| United Kingdom; Claim Period: July 1 - June 30; Claims due 12/31. No retroactive claims available. Refunds also available on hotel accomodations, meals car rentals and repairs, gasoline and transportation. |
Maximum Rates
17.5% |
5-7 Months |
| Belgium; Retroactive claims available (to 5 years). Refunds also available on car rentals and gasoline (subject to certain limitations. |
Maximum Rates
21% |
3-5 Months |
| Denmark; Retroactive claims available (to 5 years). Refunds also available on gasoline |
Maximum Rates
25% |
3-5 Months |
| France; No retroactive claims available. Refunds must be made through a French representative |
20.6% |
6-9 Months |
| Germany; No retroactive information |
Maximum Rates
16% |
6-12 months |
| The Netherlands; Retroactive claims available up to 5 years. Refunds also available on hotel accomodations, meals car rentals, repairs and gasoline. |
Maximum Rates
17.5% |
3-5 Months |
| Sweden; No retroactive claims available. Refunds available on hotel accomodatioins, meals, car rentals and repairs, gasoline and transportation. |
Maximum Rates
25% |
~ 2 Months |
| Italy; No retroactive information |
Maximum Rates
20% |
up to
5 years |