No. You cannot use the scheme on all goods and services you buy. In general, the VAT reclaim is excluded on:
- non-business supplies. However, if a supply covers both business and non-business use, VAT can be reclaimed on the business element of the supply;
- export of goods – but these will be zero-rated, provided the supplier has the necessary evidence, or;
- any supply used or to be used to make a domestic supply (assuming no reverse charge applies).
Please note, that each country has its own rules and rights to deduct VAT. Therefore, further restrictions may apply depending on the country where you want to reclaim VAT.
Inside the VAT4U platform, we highlight the deduction rights using different symbols:
Green bank note: Eligible for VAT refund (full/partial deduction)
Orange bank note: Limited deduction (special scenarios only)
No bank note: Category excluded from VAT refund (no deduction on such items)
for a brief overview, check out the VAT rules map to see where and what you can and cannot claim: