VAT paid in another EU country: where to apply for a refund

If your business is established in the EU, you submit an application for a refund of VAT paid in another EU country online, through the competent authority in the country where your business is established.

Paying foreign VAT does not in itself guarantee a refund. If VAT was charged on your business activities in an EU country where your business is not established, you may be entitled to a refund, but that entitlement is conditional.

Some EU countries do not refund VAT on certain categories of expenditure, such as restaurants, entertainment, cars or fuel. Before applying, check the rules in the country where the VAT was paid.

Source: Your Europe — VAT refunds.