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| Only physical items that haven't been used in the country of purchase are eligible for a VAT refund.
Example:
I go to Italy to get a new muffler put on my car, plus buy some roof racks and a case of wine. While the muffler is being installed, I open a bottle of wine and have a glass. Then I go back to CH.
At the border, I stop at customs to get some forms stamped to claim back VAT.
As the muffler has been installed, I cannot claim back that, not the work performed, but I can claim back the VAT on the roof racks, as they haven't been installed. I can also claim back the VAT on the 11 full bottles of wine, but not on the open bottle. | |
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Your post is somewhat misleading:
1. VAT reimbursement is irrespective of whether the goods were used or not in the country of purchase. You can buy a (new or used) car from a dealer in the EU, drive it to the border and claim VAT reimbursement (if the dealer agrees to it). You do not have to use a trailer for exporting such car.
2. Car parts can be subject to specific tax rulings - Germany does not allow VAT reimbursement for car parts if exported by the Swiss resident. Apparently Italy follows a similar approach.
3. VAT refund is possible
for services rendered abroad under certain conditions, not only on physical products. Companies/businesses can claim back VAT on travel-related costs, there are companies specializing on such services:
http://www.fexcovatrefunds.com/ | Quote: |  | |
| European VAT legislation allows companies to recover the VAT incurred on business travel expenses. Therefore, it is imperative that every company puts procedures in place to facilitate VAT recovery. We provide a professional service to maximise your refund entitlement. Our comprehensive service provides advice on eligibility through VAT claim processing to making refunds to companies in the currency of choice. | |
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