（Beijing）010-8580 8820
In order to encourage international trade and international business activities, most European countries implement a regulation that allows overseas companies to apply for VAT refund which is produced by running business activities in these countries; Overseas companies are allowed to apply for VAT refund according to the 6th, the 8th and the 13th directives. Chinese companies that run business activities in European countries, Canada, Australia, and South Korea can apply for VAT refund from the following expenses items:
Travel expenses (hotel accommodation, catering, transportation, communications).
Construction costs of exhibition stand.
Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys).
Development and exploration costs (oil, natural gas, minerals).
Conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism).
Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)
DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another).
Import tax.
Subcontract.
（Beijing）010-8580 8820
