How shall the applicant describe the nature of the goods or services on which the VAT is incurred?

In the electronic portal of the MSE you will have the option of choosing an expenditure code between the nine most commonly claimed expenses. The codes are the following:

1)      Fuel

2)      Hiring of means of transport

3)      Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2)

4)      Road tolls and road user charges

5)      Travel expenses, such as taxi fares, public transport fares

6)      Accommodation

7)      Food, drink and restaurant service

8)      Admission to fairs and exhibitions

9)      Expenditure on luxuries, amusements and entertainment

10)    Other goods and services

Code 10 will be used for expenditure which cannot be categorised under any of codes 1 to 9. This code allows free text to be added to describe the expenditure, in the language preferred by the MSR.

Where a MS restricts recovery on a particular expenditure code, the MSR may require the applicant to provide sub-codes against certain primary codes to identify VAT which may be subject to a total or partial block.

You can check the sub-codes that Member States use for the identification of the expenditures carried out in their countries in Country Information > Member State of Refund > Information > Use of subcategories

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