VAT and GST systems now shape how global businesses operate far beyond Europe and the Gulf. While the UK, EU, and UAE are the most familiar jurisdictions for U.S. companies, many other countries also allow non-resident businesses to reclaim tax on goods and services purchased locally. Switzerland, Norway, Iceland, Japan, South Korea, Australia, New Zealand, and Canada all run refund or credit mechanisms, each with their own conditions on eligibility, export proof, and documentation.

These regimes matter because more than 170 jurisdictions worldwide use some form of consumption tax. The rules differ sharply on what foreign companies can reclaim, what counts as a taxable activity, and when a business must register locally instead of filing a refund claim. Some countries offer straightforward annual refund schemes for non-residents, while others require temporary GST registration to recover input tax. Several, including Japan and South Korea, now link refunds to stricter invoice formats and digital-reporting systems.

This International VAT Reclaim guide outlines the non-EU and non-UAE jurisdictions U.S. companies encounter most often. It explains which expenses are normally refundable, from goods and equipment exported back to the U.S. to hotel, event, professional service, and marketing costs, and highlights common pitfalls such as missing export evidence, non-compliant invoices, and local restrictions on travel or hospitality claims.

Antravia Advisory supports U.S. and global businesses in more than 30 jurisdictions, reviewing invoices, assessing refund eligibility, preparing documentation, and managing claims from start to finish. For guidance on recovering VAT or GST in the markets relevant to your operations, start with our free eligibility review.

Classic non-resident VAT refund schemes

(No local registration, annual refund claim – very similar in feel to the EU 13th Directive)

Switzerland

Scheme: Swiss VAT refund to foreign businesses (no Swiss VAT registration required if you only incur costs).

You can usually reclaim:

• VAT on business-related goods and services purchased in Switzerland

• Typical examples: trade fair and exhibition costs, hotel and meeting costs (with some restrictions), marketing, professional fees, transport and logistics, equipment and tools used for your business

• VAT on goods that are exported from Switzerland with proper customs/export proof

(There are exclusions – e.g. some passenger car and private-use items – but at high level it’s “most business expenses with a proper Swiss VAT invoice.”)

Norway

Scheme: “Refund of VAT to foreign businesses” (Skatteetaten).

You can usually reclaim:

• VAT on goods and services purchased in Norway for your business (if you have no place of business in Norway)

• Typical examples: participation in Norwegian trade fairs, marketing services, professional fees, tools and equipment, business travel and hotels connected to those activities

• Goods bought in Norway and exported out, provided they’re linked to your business activity and not sold locally

Iceland

Scheme: VAT reimbursement to foreign enterprises with no Icelandic residence or PE.

You can usually reclaim:

• VAT on goods and taxable services purchased or imported for commercial purposes in Iceland

• Typical examples: event and conference costs, hotels, transport, professional services, equipment and tools, demo units and samples, goods purchased in Iceland and then exported

• Refunds only if you would have been liable to register if you had carried on business there (so it’s genuinely B2B/commercial, not private)

GCC (excluding UAE) – KSA, Bahrain, Oman

(Non-resident refund schemes for business expenses in VAT-implementing Gulf states)

Saudi Arabia

Scheme: KSA VAT refund for non-resident businesses (ZATCA)

You can usually reclaim:

• VAT on goods and services bought in KSA for business purposes (no PE in KSA, reciprocity and other conditions apply)

• Typical examples: convention and exhibition fees, hotels and event costs where allowed, local professional and advisory services, marketing and logistics, equipment used in Saudi for business activities.

• VAT on goods purchased in KSA that are exported out, subject to proper proof and use tests

Bahrain

Scheme: VAT refund to foreign companies under GCC Framework rules.

You can usually reclaim:

• VAT on supplies used to conduct your business activity in Bahrain, where you are not VAT-registered there.

• Typical examples: trade fairs and exhibitions, hotels and meeting rooms (subject to local limitations), professional and advisory services, marketing, logistics and warehousing, equipment used in Bahrain for business.

• Must meet minimum claim threshold (around BHD 200 of VAT) and file annually

Oman

Scheme: Non-resident VAT refund (reciprocal countries) plus general refund procedures.

You can usually reclaim:

• VAT paid in Oman by a person with no place of residence in Oman or other GCC implementing states

• VAT on goods and services purchased for business purposes (if your home country offers reciprocal refunds)

• Typical examples: conferences and exhibitions in Oman, hotel and event costs, professional services, logistics and warehousing, equipment and goods linked to your business (including goods subsequently exported)

Asia – Japan, South Korea

(Here the mechanism is often “register and reclaim” rather than a pure 13th-Directive-style refund)

Japan

Scheme: Non-resident businesses can recover Consumption Tax (JCT) through registration; exporters often receive net refunds.

You can usually reclaim:

• Japanese Consumption Tax on business expenses in Japan, where you are JCT-registered

• Typical examples: domestic purchases related to your Japanese business activity – trade fairs, marketing, professional fees, equipment, logistics, etc.

• Export sales are zero-rated, so companies that mainly export goods out of Japan often end up in a refund position (input JCT > output JCT)

South Korea

Scheme: VAT recovery for foreign companies; non-residents can obtain VAT refunds on business expenses (either via registration or non-resident refund where applicable)

You can usually reclaim:

• Korean VAT on business-related purchases where proper tax invoices/credit card slips show VAT separately

• Examples: convention and exhibition costs, hotels linked to those events, marketing and professional services, equipment, samples and prototypes used for business in Korea

• Claims typically filed by 30 June for the preceding year, subject to minimum VAT amount (around KRW 300,000)

Australia & New Zealand – GST, including “business claimant” regimes

(Here the mechanism is often “register and reclaim” rather than a pure 13th-Directive-style refund)

Australia

Scheme: Non-resident GST registration to claim input tax credits; refunds if input credits exceed GST on sales.

You can usually reclaim:

• GST on business-related goods and services where you are registered for GST in Australia

• Typical examples: conference and trade show costs, hotels and venues (subject to usual rules), professional services, marketing, logistics, and imported goods if they are used in your enterprise

• If your input credits exceed the GST you charge, you receive a GST refund from the ATO

New Zealand

Scheme: Non-resident business claimant regime – you can register purely to reclaim GST on NZ expenses even without making local taxable supplies

You can usually reclaim:

• GST on NZ business expenses via registration as a “non-resident business claimant”

• Typical examples: conventions and events in NZ, hotels, transport, marketing, professional services, equipment and tools used for business in NZ

• Registered businesses (including non-residents) can get GST refunds where input GST exceeds output GST

Canada – Narrow but important GST/HST rebate for conventions and tours

Canada

Scheme: Foreign Convention and Tour Incentive Program (FCTIP) – a rebate program rather than full general VAT recovery.

You can usually reclaim (via a rebate):

• GST/HST (and sometimes Quebec QST) paid by non-resident sponsors and organisers of foreign conventions on:

  • Convention facilities

  • Related convention supplies

• Certain tour package elements for non-resident tour operators, including short-term and camping accommodation resold in eligible tour packages

So it’s a narrower scope, but very relevant for US firms running big conferences in Canada.

Not sure where to start? Antravia free Consultation on VAT Reclaims for your business

Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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