The procedure for reimbursement of VAT incurred by EU taxable persons in Member States where they are not established has been replaced by an electronic procedure since 1st January 2010. The European Commission has launched an eLearning course on the VAT refund electronic procedure for economic operators and tax officials. For full details on the online course see http://ec.europa.eu/taxation_customs/common/elearning/vat_refund/index_en.htm