VAT refund for customers transporting goods to foreign EU country

A business registered to pay value-added tax in another EU Member State (the payer must have a valid tax number for the purposes of VAT).

Applications for VAT refunds can be submitted no earlier than following the conveyance of goods to the other EU Member State and following the presentation of evidence of this conveyance. However, applications must be submitted by the 10th day of the month following the day on which goods were purchased.

The refunding of VAT is conditional on the VAT payer from another EU Member State conveying the goods beyond the borders of the Czech Republic to the place where the goods will be consumed/used. Evidence of the conveyance of goods outside the borders of the Czech Republic must be presented and the customer must apply for the refund of VAT.

1. Confirmation of the Receipt of Goods by the Customer (cf. attachment) (filled out and signed)
2. Two documents proving the conveyance of goods to another EU Member State from two independent persons:
   • document on the dispatch or shipment of goods (i.e. CMR, bill of lading, invoice for air shipment or invoice from a carrier);
   • insurance documentation relating to the dispatch or shipment of goods, or bank documents demonstrating payment for the dispatch or shipment of goods;
   • official documents issued by a public authority - notarized confirmation of the completion of shipment in the destination Member State;
   • confirmation of the warehousekeeper in the destination Member State of the receipt of goods, providing confirmation of the storing of goods in that Member State.
3. Original tax document confirming purchase at IKEA Česká republika, s.r.o.
4. VAT number valid at the time of purchase.

Either in person at a store or by post to:

• IKEA Zličín, IKEA Business department, Skandinávská 1/131, 155 00 Praha
• IKEA Černý Most, IKEA Business Department, Chlumecká 10/664, 198 00 Praha
• IKEA Brno, IKEA Business Department, Skandinávská 4, 619 00 Brno
• IKEA Ostrava, IKEA Business Department, Rudná 110, 700 30 Ostrava

In this case we are unable to refund the customer's VAT.
The customer can then apply for the refund of VAT to the relevant tax office under § 82 of the VAT Act.

At the IKEA Business department in stores or write uswrite us.