Frequently Asked VAT Questions

Value added tax or VAT is a form of national sales tax on goods and services which is levied by many countries around the world. Such as promotional campaigns, business trips, representative offices, technical costs and works overhead expenses (plant equipment), cost of insuring sports events, Movie production cost, etc,.

VAT rates in the European Union countries range from 3.5% to 25% depending on the country and the item purchased. Some countries do not refund the full amount levied.

Depending on the country, VAT may be refunded on many different item.

• Travel Expenses (Hotels, Car Rentals, Ground Transportation, Meals, Banquets)
• Seminars, Conferences, Training, Workshops, Tradeshows, Sales & Incentive Meetings, Product Launch, Art Fairs. (All Related Costs)
• Wire Transfers & Payments Made to Foreign Vendors (Purchases from the Overseas Vendors)
• Professional Fees (Legal, Consulting, Marketing, Accounting, Advertising, Acquisition & Merger Fees Etc., Investors Conference Related Costs)
• Photo Shoots (Hiring Local Models, Camera Crews, Photography Related Costs)
• Aviation (Private Aircraft) (Ground Handling, Fuel, Landing Fees)
• Inter Company Charges (IT, Telecommunications, Management Services, Training)
• Other Expenses (Relocation Expenses, Audio/Visual Production in Europe, Warranty Services, Tooling and Finishing Works, Installation Services, Parking, Fuel, Overnight Courier Expenses & Telephone Expenses)

Yes, Current legislation enables an applicant to file a claim within the following periods.

Yes, please see services levels under UVS overview. The European authorities require a limited power of attorney stating that UVS has the authority to act on behalf of the client in all matters regarding the recovery claim.

It normally takes about six months from the time of application to receive a refund -- sometimes less and, unfortunately, sometimes a good deal more.

Depending on the country, the tax authorities transfer the refund into UVS bank accounts in either the U.K. or the U.S. once a refund enters a UVS bank account, UVS deducts its mutually-agreed-upon fee and issues a check to the client for the remaining sum.

GST or goods and services Tax (also known as TPS in Quebec ) is a national sales tax in Canada. It is levied at 5% on all goods and services throughout the country. HST or Harmonized sales Tax is the combination of the GST and the PST (Provincial Sales Tax), which is levied at 13% in The Maritime provinces of New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island.

5% GST may be refunded on business expenses like: Exhibition costs, Conference , Advertising materials, Promotional materials, Stationary and printing materials, You may also be able to claim 50% of qualifying accommodation - accommodation that is purchased as part of a tour package. (In The Maritime provinces of New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island a it is refunded as part of the HST).

Applicants have one year from the date of the earliest invoice being submitted to apply for a refund.

Yes. Please see services levels under UVS overview. All that the Canadian authorities require is a limited power of attorney stating that UVS has the authority to act on behalf of the client in all matters regarding the recovery of GST and HST.

Refunds are issued in the name of the client and UVS and are sent to UVS. UVS deducts its mutually-agreed-upon fee and issues a check to the client for the remaining sum.