If it concerns a business rental, this is possible for the following European countries:
- Belgium (50% claimable)
- Germany
- Italy (under certain conditions)
- Luxembourg
- Netherlands (84% claimable)
- Spain (50% if also for private use)
- Sweden (50% claimable)
- Switzerland
- United Kingdom (50% if you rent for more than 5 days)
It is not possible for the following European countries:
- Austria
- Denmark
- Finland
- France
- Greece
- Ireland
- Norway
- Portugal
For all countries where it is fully or partially possible, the procedure for claiming back the VAT amount is to send a VAT claim form to the local tax authorities. An application is to be completed and submitted using the official form. The application is to be made by June 30 for VAT for the previous calendar year. This form can be obtained from the local tax authorities.