What information is required for each invoice or importation document?

The refund application shall set out, for each MSR and for each invoice or importation document, the following details:

  1. Name and full address of the supplier;
  2. Except in the case of importation, the VAT identification number or tax reference number of the supplier, as allocated by the MSR in accordance with the simplification measures described in provisions of Articles 239 and 240 of the VAT Directive.
  3. Except in the case of importation, the prefix of the MSR in accordance with ISO code 3166 — alpha 2 —, as described in Article 215 of the VAT Directive.
  4. The date and number of the invoice or importation document;
  5. The taxable amount and amount of VAT expressed in the currency of the MSR.

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