Country database


Warning: count(): Parameter must be an array or an object that implements Countable in /nfs/c11/h02/mnt/205728/domains/recovervat.com/html/wp-content/plugins/q-and-a/inc/functions.php on line 252

Information on the refund procedure of the VAT incurred in other EU Member States different from the one where the applicant is not established (Council Directive 2008/9/EC, of 12 February 2008)

Russia Finland Norway Sweden Gotland Ukraine Italy Sardinia Corsica France Spain Majorca Rhodes Greece Crete Germany Lolland Sjaelland Fyn Denmark Croatia BosniaAndHerzegovina Serbia Bulgaria Romania Moldova Montenegro Albania Macedonia Portugal Slovenia Hungary Slovakia Czech Republic Austria Switzerland Poland Belarus Estonia Saare Hiiu Latvia Lithuania Kaliningrad The Netherlands Luxembourg Belgium United Kingdom IsleOfLewis North Ireland Ireland Iceland
First click on the map or select from the list the Member state where the applicant is resident (MSE):
Now select the Member state where the applicant has incurred the input VAT to be reimbursed (MSR):

Austria

  • Administration website for filing the VAT refund application

  • Application form

    • The Administration website is only accessible with logindata, which can be obtained by registering electronically, by writing a letter or a fax, or in person at any tax office.
    • Parternships, legal persons or municipalities may only register personally at a tax office.
    • Instructions concerning the filing of the application form can be downloaded.

    Corrections:

    • A corrected application can be submitted; however, it cannot contain new invoices.
  • Agents

    • According to Austrian Law, the representation before the tax authorities is limited to certain occupational groups (trustees, lawyers and notaries).
    • Those who have acquired the Austrian Professional power and are included in the register of members of the chamber may file an application.
    • More information
    • The power of attorney shall be provided only on special request by the tax office of Graz-Stadt.   

    Payments to agents:

    • Yes, with power of attorney.
  • Information

    Constraint on refund period: No

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: German or English

    Information Request Languages: German

  • Handling the request

    • Notifications will be notified in the DataBox (FinanzOnline), although the applicants can specifiy an e-mail address to which the information is sent.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    • Communications will be made by e-mail.

    MSE requested to forward the notification of the date of receipt to the applicant:

    • Yes.

    MSE requested to forward the notification of the decision to the applicant:

    • Yes.
  • Non refundable VAT

    • The purchase, rental, operation and maintenance of passenger cars and station wagons.
    • Entertainment expenses.
    • Spurious transactions are exempt.
    • Advertising or entertainment expenses and when the company has not been running the stand.
  • Supporting documentation

    • No. However, additional information may be required at a later date.

    National currency - non fuel invoices:

    N/A

    National currency - fuel invoices:

    N/A

  • VAT grouping

    yes

  • Appeals

    • The applicants have the right, within one month after the notification of the decision, to file an appeal.
    • The appeal shall be submitted on paper (it cannot be submitted by electronic means).
  • Further information

    Finanzamt Graz Stadt Referat für ausländische Unternehmer; Conrad von Hötzendorf Straße 14-18 8010 Graz, Österreich; Telephone: 0043/316/881...0 Telefax: 0043/316/81-04-08 or 81-76-08

Belgium

  • Administration website for filing the VAT refund application

  • Application form

    Corrections:

    • A correcting application may be filed; the reference number of the previously filed application shall be mentioned.
  • Agents

    • Agents shall access “VATREFUND” with a digital certificate and identify with a TVA number, a TIN number or any other identification number, either Belgian or foreign.
    • A power of attorney worded in French, Dutch, German or English shall be kept by the agent and can be requested at any moment by the Belgian tax administration. 

    The agent must send by mail to power of attorney.

    Payments to agents:

    The bank account details provided may be those of the applicant, the agent or a third person. If they are not the applicant´s, the applicant shall be able to provide, at any moment upon request of the administration, a document authorising such a payment. This document shall be worded in French, Dutch, German or English.

  • Information

    Constraint on refund period:

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: French, Dutch, German or English.

    Information Request Languages: French, Dutch, German or English.

  • Handling the request

    • The application forms will be forwarded to the MSR after a control by the Belgian tax administration regarding the form and data integrity.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    No.

    MSE requested to forward the notification of the decision to the applicant:

    Yes (only if negative or partial decision). The decisión shall be notified: - If favourable, by electronic means. - If totally or partially rejected, by post including the reason for the rejection.

  • Non refundable VAT

    Ainsi notamment, en vertu de l'article 45, § 2, du Code de la TVA, pour la livraison, l'importation et l'acquisition intracommunautaire de véhicules automobiles destinés au transport par route de personnes et/ou de marchandises, et pour les biens et les services se rapportant à ces véhicules, la déduction ne peut dépasser en aucun cas 50 p.c. des taxes qui ont été acquittées. Cette restriction ne s'applique cependant pas aux véhicules suivants : - les véhicules d'une masse maximale autorisée supérieure à 3 500 kg; - les véhicules pour le transport des personnes comportant plus de huit places assises, celle du conducteur non comprise; - les véhicules spécialement aménagés pour le transport des malades, des blessés et des prisonniers et pour les transports mortuaires; - les véhicules qui, en raison de leurs caractéristiques techniques, ne peuvent pas être immatriculés dans le répertoire matricule de la Direction pour l'Immatriculation des Véhicules; - les véhicules spécialement aménagés pour le camping; - les véhicules visés à l'article 4, § 2, du Code des taxes assimilées aux impôts sur les revenus; - les cyclomoteurs et motocyclettes; - les véhicules destinés à être vendus par un assujetti dont l'activité économique consiste dans la vente de véhicules automobiles; - les véhicules destinés à être donnés en location par un assujetti dont l'activité économique consiste dans la location de véhicules automobiles accessible à quiconque; - les véhicules destinés à être utilisés exclusivement pour le transport rémunéré de personnes; - les véhicules neufs au sens de l'article 8bis, § 2, 2°, 1er tiret, du Code de la TVA, autres que ceux visés sous les tirets 8 à 10, qui font l'objet d'une livraison intracommunautaire exemptée par l'article 39bis(1). (1) Dans ce cas, la déduction ne peut toutefois être opérée que dans la limite ou à concurrence du montant de la taxe qui serait exigible en raison de la livraison, si elle n'était pas exemptée par l'article 39bis du Code de la TVA.

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is €1000 or more, or €250 or more where fuel is concerned.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    The applicant may appeal against the decision according to the article 14 de l'arrêté royal no 4 du 29 décembre 1969 regarding VAT refunds. The appeal must be introduced within the third civil year following the notification of the total or partial rejection of the refund application. Ce recours doit être formé par une requête contradictoire, notifiée à l'Etat belge en la personne du chef du Bureau central de TVA pour assujettis étrangers - remboursement, rue des Palais, 48, 5ème étage, à 1030 BRUXELLES.

  • Further information

    Centraal Kantoor voor Buitenlandse Belastingplichtigen (Teruggaafcel) Paleizenstraat 48 - 5e verdiep B-1030 BRUSSELS tel.: ++32/257/740 40 fax: ++32/257/963 58 Bureau Central pour Assujettis Etrangers (Section Remboursements) Rue des Palais,48 - 5e étage B-1030 BRUXELLES tel.: ++32/257/740 40 fax: ++32/257/963 58

Bulgaria

  • Administration website for filing the VAT refund application

  • Application form

    Submission of refund application signed with the universal electronic signature via the WEB–based application of the site of the National Revenue Authority, through entry of the data through the application or submission of a preliminarily created file with format and structure in conformity with Annex No 1 of the Ordinance. The refund application shall be deemed as submitted only if it contains the entire information indicated as mandatory for filling up by the person. It shall be taken into consideration that the refund application shall not be forwarded to the member-state of refund if the refund is requested for the calendar year during which the applicant implements only activities or supplies of goods or services which are not subject to the right of deduction of tax credit and/or the applicant is not registered for the purposes of VAT within the period he/she wants refund. The person – applicant shall be notified by electronic means about the forwarding or not forwarding the refund application to the member-state of refund. In event that the member-state of refund notifies the National Revenue Agency about the date of the receipt of the application, the National Revenue Agency shall notify the person of that by an electronic message.

    Corrections:

    When the person improperly entered invoices or importation documents in a refund application filed by him, he may submit a correction refund application. The correction application may be filed by the end of the calendar year following the time period of refund.

  • Agents

    A written authorisation should be presented in person to the tax office.

    Via an authorized person the MSE of the taxable person not established shall determine the manner in which this person shall prove the authorization at the submission of the refund application. When the refund application is being filed by an authorized person, the same shall apply regarding the following data about him/her: the name of the authorized person, the VATidentification number or tax reference number, the full address including the code of the state which the person is established in; е-mail address.

    Payments to agents:

    No.

  • Information

    Constraint on refund period:

    Minimum calendar year: 100 BGN

    Minimum less calendar year, more 3 months: 800 BGN

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Bulgarian and English

    Information Request Languages:

  • Handling the request

    In case of received decisions concerning the BG traders applications, they shall be handed over to the persons in accordance with the procedure envisaged in the TSSPC. The MSR shall be notified by electronic means of the date of hand-over.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • Yes

    The person shall be notified by the MSE by electronic means about the forwarding or not forwarding the refund application to Bulgaria.

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes.

    MSE requested to forward the notification of the decision to the applicant:

    Yes.

  • Non refundable VAT

    The value added tax accrued for received goods or services: - which are directly related to the exempted supplies or activities implemented by the person, which the same does not have the right to deduction of tax credit for; - which are destined for gratuitous supplies or for activities other than the economic scope of business of the person; - which are destined for entertaining purposes; - which concern motorcycles or cars that have been acquired, imported or hired; - when the goods or the services are related to the maintenance, repair, improvement or the operation of motorcar vehicles – motorcycle or a car as, well as for transport services received or taxi transportations by motorcar vehicles – motorcycle or car; - the goods were seized to the benefit of the state or the building was demolished as illegally constructed. The limitations which are applied to taxable persons established on the territory of our state and registered under VATA about their right to deduction of tax credit shall be applicable in relation to the right of taxable persons not established in the state – applicants for refund of the value added tax. The right to refund of value added tax for effected purchases of goods or services shall refer to invoiced supplies under which the tax has become callable and for performed import of goods during the time period of refund. - In accordance with the procedure established by the Ordinance for illegally accured tax for received supplies of goods and services for the taxable person not established in the state – applicant there is no right to tax credit.

  • Supporting documentation

    MSR No copies of the invoices or importation documents shall be presented with the refund application. Only under article 20 the revenue authority may request to be provided a copy or an original of the invoice or the import document. After the completion of the proceedings the original documents shall be returned to the person.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    no

  • Appeals

    Implicit denial If the revenue authority fails to notify the person of the resolution passed regarding the refund of the tax within the terms defined by the Ordinance, Art. 131 of the Tax and Social Security Procedure Code (TSSPC) shall be applied. In such cases not passing the judgment within the term fixed shall be deemed as implicit denial. An appeal against the implicit denial may be filed within a 14-day term after the notification deadline has expired. The appeal shall be performed in accordance with the procedure for appealing audit certificate provided in the Tax and Social Security Procedure Code. Appeal of a decision of the revenue authority, by which the refund application was repealed as a whole or partially before a supreme administrative authority In case of refusal in respect of the whole or part of the refund application, the person may appeal the decision in accordance with the procedure established for appeal of statements for offset and refund pursuant to Art. 152 et seq. of the TSSPC (Chapter Eighteen “Administrative Procedure for Appeal of the Audit Certificate). The taxable person – applicant may appeal the decision as a whole or as of individual parts of it within a 14-day term from its hand-over. The Director of a supreme administrative body shall be the decisive authority. The appeal shall be filed in the revenue authority, which has issued the certificate under appeal (Territorial Directorate of the National Revenue Agency - Sofia; 21, Aksakov Str., 1000 Sofia, Bulgaria). The decisive authority shall consider the appeal in essence and shall pronounce its judgment by a motivated decision within a 45-day term from the receipt of the appeal pursuant to Art. 152, Para. 3 of the TSSPC, respectively after the correction of the irregularities pursuant to Art. 145 of the TSSPC or from the approval of the agreement pursuant to Art. 154 of the TSSPC. When the appeal is filed via a licensed postal operator, at a request in writing of the Appellant, a certificate shall be issued for the date of its receipt pursuant to Art. 152, Para. 3 of the TSSPC. The decisive authority may confirm, amend or repeal the whole or parts of the audit certificate in the part under appeal. Appeal of the decision of the supreme administrative authority before an administrative court The decision by which the refund application has been repealed as a whole or partially in the part which has not been repealed by the decision of the decisive authority, may be appealed through it before the administrative court of its location within a 14-day term from the receipt of the decision. The decision by which the refund application has been repealed as a whole or partially may not be appealed in accordance with the established judicial procedure in the part in which it was not appealed in accordance with the established judicial procedure. The Court shall rule with regard to the case on its merits and may repeal the whole or part of the decision, by which the refund application was repealed as a whole or partially, amend it in the part under appeal or refuse the appeal. Language The persons shall present the relevant documents and appeals in Bulgarian language in the appeal related proceedings.

  • Further information

    Ordinance No 9 of 16.12.2009 issued by the Minister of Finance and published in State Gazette No. 101 of 18.12.2009 on value added tax refund to taxable persons not established in the member-state of refund, but established in another member-state of the Community (Ordinance). Developed on the grounds of Art. 81, Para. 1, item 1 and Para. 2 of VATA, which regulates the following: - The conditions and the procedure for refund of accrued value added tax to taxable persons not established in the Member State of refund but established and registered for the purposes of value added tax in another Member State of the Community for goods purchased by them, services obtained and import performed on the territory of the state, and - The conditions and the procedure for filing a request for refund of value added tax to taxable persons established in the state and registered under VATA, for goods purchased by them, services obtained and import performed on the territory of another member-state of the Community.

    Contacts Territorial Directorate of the National Revenue Agency - Sofia 5 21, Aksakov Str., 1000 Sofia Bulgaria

Cyprus

  • Administration website for filing the VAT refund application

  • Application form

    Corrections:

    • Yes, it is possible to send correcting applications.
  • Agents

    Power of attorney is required. Yes, with written authorisation. LUX info

    Payments to agents:

    In the power of attorney the capacity of the agent to receive the payment should be determined.

  • Information

    Constraint on refund period:

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: no

    NACE Rev. 2 Codes: yes

    Application Languages: Greek, English or Turkish

    Information Request Languages:

  • Handling the request

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes, but befote the 01/07/2010 the applicant was notified by email.

    MSE requested to forward the notification of the decision to the applicant:

    Yes, but befote the 01/07/2010 the applicant was notified by email.

  • Non refundable VAT

    - VAT incurred on purchases directly related to exempt activities without the right to deduction. - Representation expenses. - Gifts. - Second hand goods, works or art, collectors’ item and antiques.

  • Supporting documentation

    MSR The refund application must be accompanied by an electronic copy of the referenced invoices or import documents when the taxable base established in each exceeds the amount of €1,000 in general or €250 in the case of fuel. Yes, the type should be pdf, black and white and 200 dpi The applicant will be asked to submit first the invoices with the higher amounts until the attachment reaches the 5 mb.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

  • Further information

    VAT Service CY1471 Nicosia M.Karaoili & Gr.Afxentiou corner, 1096 Nicosia Fax: 00357 22602784 Tel.: 00357 22601852 a) Mr. I. Zevlaris, Senior VAT Officer – Phone No.: 22601845, Fax 22602784, Email: [email protected] b) Mrs. G.Karaolidou, VAT Officer – Phone. No.:22601832, Fax: 22602784, Email: [email protected] c) Mrs. E.Panayiotou, VAT Officer – Phone.No.:22601834, Fax: 22602784, Email: [email protected]

Czech Republic

  • Administration website for filing the VAT refund application

  • Application form

    • The application portal is only accesible for applicants who have submitted electronically the “Request for access into the application” with the guaranteed electronic signature.
    • The following instructions concerning the filing of the application form are available.

    Corrections:

    • The application portal allows to submit a correcting application to the MSR, who will decide whether to accept or reject the corrections; however, it cannot contain new invoices.

  • Agents

    • Agents must register at the local Tax Office of the applicant by means of a general or special power of attorney. Then they will be granted access to the VAT Refund application without restriction.

    Yes, with power of attorney.

    Payments to agents:

    Yes, details provided by applicant.

  • Information

    Constraint on refund period:

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: no

    NACE Rev. 2 Codes: yes

    Application Languages: Applications must be completed in Czech

    Information Request Languages:

  • Handling the request

    • The tax authority checks if the application meets the legal requirements before forwarding it to the MSR.
    • The decision of the MSR is published in the application portal together with all other information issued by the MSR on the matter. 

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • Yes

    MSE requested to forward the notification of the date of receipt to the applicant:

    No.

    MSE requested to forward the notification of the decision to the applicant:

    No.

  • Non refundable VAT

  • Supporting documentation

    MSR The refund application must be accompanied by an electronic copy of the referenced invoices or import documents when the taxable base established in each exceeds the amount of €1,000 in general or €250 in the case of fuel. Article 10 of Directive 2008/9/EC. In a request for Vat Refund is possible to enclose an attachment up to 5 MB including „zip“ and only in formats: .pdf, .jpg, .tif.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

  • Further information

    For VAT Refund to taxable persons registered in other Member States is responsible the following institution in conditions of the Czech republic: The Territorial Tax Office for Prague 1: Address: Finanční úřad pro Prahu 1 Štěpánská 28 112 33, Praha 1 Tel: +420 224 043 011 Fax:+420 224 043 198

Denmark

  • Administration website for filing the VAT refund application

  • Application form

    Corrections:

    • Yes, it is possible.
    • A User Guide for removing duplicates from the uploaded invoice data excel file is available.
  • Agents

    • The applicant must approve an agent on TastSelv Erhverv by specifying his Danish CVR-/SE-nummer and authorising him to the "VAT Refund".
    • The agent must be registered with TastSelv Erhverv as a VAT refund representative in the auditor scheme.
    • Foreign agents who do not have a Danish CVR-/SE-number must obtain an administrative SE number through the Commerce and Companies Agency.
    • More information

    No requirements for agents. VADEMECUM With power of attorney LUX INFO

    Payments to agents:

    Yes, insofar as there is an original power of attorney or a transfer of the claim.

  • Information

    Constraint on refund period: No

    Minimum calendar year: 400 DKR

    Minimum less calendar year, more 3 months: 3,000 DKR

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Danish, English or German

    Information Request Languages: Danish, English or German

  • Handling the request

    • If a MSR sends a decision to the Danish Tax Authorities, it will be printed and sent to the Danish applicant by post.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    Via e-mail. BUT in the Q&A it is stated that “SKAT will send decisions directly to the applicant”.

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes, acknowledgements to the applicants will be sent via MSE.

    MSE requested to forward the notification of the decision to the applicant:

    Yes, decisions to the applicants will be sent via MSE.

  • Non refundable VAT

    - Food for the owner of the business or the employees. - Acquisition and upkeep of residential buildings for the owner of the business or the employees. - Benefit in kind for the employees of the business. - Acquisition and running of day nursuries, kindergartens, youth centres, guest houses, summer houses and the like for the employees of the business. - entertainment, representation and gifts. - Hotel and restaurant services; for expenditure of a strict business nature, 25% of the VAT incurred may however be reimbursed. - Acquisition and running of passenger motor vehicles equipped for transport of not more than 9 persons; businesses hiring (leasing) passenger motor vehicles for a period of more than 6 months may obtain a reimbursement, limited to specific basis which must be indicated on the invoice – the business use must as a minimum be 10%. - Businesses whose activity it is to run courses may obtain a reimbursement of 25% of the VAT incurred on feeding and staying the night. - With regard to the Oresund Bridge, businesses registered in other EU countries (than Denmark) must obtain the refund of VAT from Sweden.

  • Supporting documentation

    MSE It is recommended that the scanning is carried out in either pdf or tiff formats. The scanning ought to be black and white. Zip files are also permitted. If the documentation takes up more than 5MB, it is recommended to send the invoice with the largest amounts. MSR SKAT does not require documentation to be forwarded as an attachment with your application or submitted in the post. However, they may require additional information to be forwarded at a later date.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    A complaint against a decision taken by SKAT may be made to Landskatteretten, Ved Vesterport 6, 6th floor, DK-1612 Copenhagen V (administrative authority). The deadline for such complaint is 3 months from the receipt of the decision.

  • Further information

    General information is available on the homepage of SKAT: www.skat.dk Specific information: http://www.skat.dk/SKAT.aspx?oID=1811251&newwindow=true Skattecenter Tønder 8/13 momsdirektiv Toldbodvej 8 DK-6330 Padborg Tel : (+45) 74 12 73 00 Fax : (+45) 74 42 28 09 E-mail : [email protected]

Estonia

  • Administration website for filing the VAT refund application

  • Application form

    Corrections:

    • Correcting applications modifying previously submitted data may be filed; however new invoices cannot be added. The filing of these correcting applications may result in a renewal of the deadlines.
  • Agents

    • An Estonian agent shall be authorised by the company through an electronic Power of Attorney that is considered to have the same legal power as the Power of Attorney (the form may be accessed by selecting “Teated MTA-le” and then “Volitus” as a subject).
      • The agent must then sign an authentication contract that grants access to online services.
    • Non resident agent companies will need to make a notarized Power of Attorney that contains a list of persons who should be able to use online services.
      • Then the non resident persons must sign an authentication contract that grants access to online services.

    Power of attorney.

    Payments to agents:

    EMTA requires a hard copy of the document to be sure that representative has a right to request VAT refunds to his or her bank account. In this case a single Power of Attorney may authorize a whole company and there is no need to mention persons.

  • Information

    Constraint on refund period: No, although generally it is forbidden to have coinciding periods (e.g. 01/01/2010-01/06/2010 and 01/03/2010-01/08/2010).

    Minimum calendar year: 782 EEK

    Minimum less calendar year, more 3 months: 6.258 EEK

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: The system interface is available in Estonian, English and Russian

    Information Request Languages: Estonian and English

  • Handling the request

    • The tax authority shall immediately notify the applicant of the date of receipt.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    E-mail, telephone, post VADEMECUM

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes.

    MSE requested to forward the notification of the decision to the applicant:

    Yes, but in case of partial acceptance or refusal, Estonian legislation requires us to send a paper copy of the decision by regular post directly to the applicant or to relay it through the MSE.

  • Non refundable VAT

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is 3 912 EEK or more, or 15 647 EEK or more where fuel is concerned. Applicant will be required to select the invoices with the largest VAT amounts. The Estonian portal will accept ZIP, TIFF, PDF and JPEG files. The recommended settings for scanning are: black and white, TIFF compressed or PDF, 200 dpi, A4.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    To be confirmed

  • Further information

    Information on Estonian laws and guidelines is available at http://www.emta.ee/index.php?id=26515 International Taxation Division Northern Tax and Customs Centre Endla 8 Tallinn 15177 ESTONIA

Finland

  • Administration website for filing the VAT refund application

  • Application form

    • The administration website ALVEU is only accesible for applicants with a Katso ID and Password
    • A self-employed entrepreneur may use a bank User ID and Password or a HST card to sign in.  
    • A tutorial concerning the filing of the application form through ALVEU is available

    Corrections:

    • A corrected application can be submitted via the ALVEU service but it cannot contain new purchase or import information.
  • Agents

    • The company may authorise a Finnish or foreign agent, that is in possession of a Katso Id, to fill in the application through the ALVEU service. The authorisation is made electronically through the Katso service.

    The applicant may appoint a Finnish or a foreign agent to submit the application. The application should include a Power of Attorney showing that the agent has been appointed, and specifying the agent´s powers. Is should be made clear in the Power of Attorney whether the agent only is appointed for submitting the application, or whether he also is entitled to receive the payment in his bank account. A Model Power of Attorney can be found on www.tax.fi / Tax Guide / Value Added Tax. However, a Power of Attorney drafted by the applicant in free format will also be accepted if it contains the same information as the model. Period of validity is regarded as indefinite. Thus, the first application submitted by an agent should have a scanned Power of Attorney with indefinite validity as a mandatory enclosure. After that, future applications by the same appointed agent can be submitted without this enclosure, unless changes in the Power of Attorney have taken place.

    Payments to agents:

    Payments can be made to representatives (agents). It should be made clear in the Power of Attorney whether the agent only is appointed for submitting the application or whether he also is entitled to receive the payment in his bank account.

  • Information

    Constraint on refund period: No

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Finnish, Swedish or English

    Information Request Languages: Finnish, Swedish or English

  • Handling the request

    • The applicant will receive electronic confirmation of successful receipt by the Finnish tax administration. 
    • The Finnish tax administration will forward the application to the MSR, unless the taxable person’s VAT liability was not in force during the refund period; in this case, the applicant will be sent a notification on this and a decision by letter.
    • The MSR will send to the applicant the confirmation of receipt by electronic means: by e-mail to the e-mail address stated in the application or electronically via the Finnish Tax Administration. 
    • If the MSR sends the notification of receipt electronically to the Finnish Tax Administration, the Tax Administration will place the notification in the ALVEU service.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    Uusimaa Corporate Tax Office communicates with the applicant via mail or e-mail.

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes, the Finnish Tax Administration sends the Application Receipt to the applicant via the MSE.

    MSE requested to forward the notification of the decision to the applicant:

    Yes.

  • Non refundable VAT

    - A unit of immovable property that the taxable person or his staff uses as a residence, a nursery or a recreational or leisure facility, as well as goods and services connected with it or its use. - Goods and services related to transportation between the residence and place of work of the taxable person or his staff. - Goods and services used for business entertainment purposes. - Postage stamps or other comparable rights, if the sale of the transport service is not subject to tax on the basis that the service takes place abroad. - Passenger cars, multipurpose cars, motorcycles, caravans, vessels intended for recreational or sports purposes, and aircraft with a maximum permissible take-off weight not exceeding 1,550 kilograms, as well as goods and services related to their use. The following purchases are included in acquisitions that do not qualify for refund: - Purchases intended for the private consumption of the business entrepreneur or his personnel. Such a purchase is e.g. breakfast in connection with hotel accommodation. - Purchases for business entertainment purposes, e.g. restaurant, business gifts. - Purchase of a passenger car and purchase of goods and services related to passenger cars (e.g. fuel, lubricants, maintenance, repair, parts) when the passenger car has not been purchased for purely tax-deductible use. Consequently, the VAT included in the rental costs of a passenger car is refundable only on the condition that the car is used for business purposes entirely. - Expenses linked to the sale of tax-exempt investment gold. Tax-exempt purchases, such as international airline flights, do not qualify for refund. Due to the VAT margin scheme of travel agency services, foreign travel-service companies are not entitled to refunds for purchases of goods and services, for direct benefit of the passengers, made in the name of the travel-service company from other business enterprises. No refund will be payable for invoices that should be VAT exempt but erroneously include VAT. Thus, if the seller has raised an invoice for goods or services with VAT, but no VAT should be payable in the circumstances, the tax authority will not pay refund. Instead, the buyer should contact the seller to request for refund of incorrect VAT.

  • Supporting documentation

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    Refund and debiting decisions may be appealed against by lodging a written complaint to the Helsinki Administrative Court. The appeal brief should be addressed to the Helsinki Administrative Court but sent to the Uusimaa Corporate Tax Office. Letters of appeal cannot be submitted electronically. The brief must be in either Finnish or Swedish. The euro amount that the applicant wishes would be refunded and the banking connection should be stated in the brief. No appeal is possible for any purchases that the applicant had not included in the original application for VAT refund. If the applicant uses a representative an original Power of Attorney, drafted for the purpose of the appeal should be attached. Appeals should be submitted before three years have elapsed since the end of the calendar to which the refund period belongs. The appeal period is always be at least 60 as of the date when the decision was communicated to the applicant (excluding the notification day).

  • Further information

    • If the business’ place of residence is Åland Islands, the ALVEU service cannot be used. Instead a business from Åland can apply VAT refund from other EU countries by using the so-called 13th Directive (86/560/EC) procedure.
    • General information
    • More information on ALVEU
    • FAQs concerning the Katso system  
    • Uusimaa Corporate Tax Office Street address: Opastinsilta 12 C, 00520 Helsinki Postal address: P.O. Box 34, FIN-00052 VERO, FINLAND Tel. +358 20 697 063 Fax + 358 9 7311 4392
    • Legislation: Finnish VAT Act paragraphs 122, 122 a, 123, 126, 132, 156 a-156 l, 156 m and 157.

    Web site www.tax.fi > Tax Guide > Value added tax. Uusimaa Corporate Tax Office P.O. Box 34 00052 VERO FINLAND Tel. +358 9 73114810 , +358 9 73114773 Fax + 358 9 7311 4392

France

  • Administration website for filing the VAT refund application

  • Application form

    • To access the Online procedure, the company must first have its own subscriber area.
    • The subscriber area is only accesible with login data or an electronic certificate. More information
    • The applicant must join the online services "Online Application" (Effectuer une démarche) and "Application Tracking" (Suivre une démarche), sign the form and send it by post to the tax administration for validation (only if the application was not made when the subscriber area was created).
    • Select "Remboursement de TVA dans l’Union européenne", choose the MSR and fill in the form. The system checks automatically that the company is a taxable person in France. If affirmative, the form is directly sent to the MSR.
    • A tutorial concerning the completion of the application form is available in pdf format.
    • The invoice data can be either typed in using the online form or uploaded using an XML file following certain instructions.

    Corrections:

    • The applicant shall contact the MSR to verify if a new application may replace the previous one (the electronic portal allows the placement of several applications referring to the same period), or if any other means of correcting the application is available.
  • Agents

    • A company with a subscriber espace that has joined the online services can delegate the access to the services to an agent who has a subscriber area (also foreign agents can creat a subscriber area). There are 3 levels of delegation, that do not require validation by the tax administration:
      • Actor: able to fill in the form and follow up, but not able to delegate to others.
      • Delegant actor: able fill in the form and follow up himself or someone else, through delegation.
      • Substitute administrator: same powers as the administrator. 
    • Alternatively, the agent can subscribe on behalf of the company to the online service and have exclusive access to the VAT return procedure. The agent shall print the subscription form, sign it and sent by mail to the tax administration together with a power of attorney.

    This power of attorney is only valid for accesing the online services.

    Payments to agents:

    The agent must send by mail, to the VAT Refund service, a power of attorney worded in French, following the conditions set in the administrative instruction 3 D-2-99. Yes, by filling in his bank details (in the EU) and stating his status of representative. The applicant must send by mail, to the VAT Refund service, a power of attorney worded in French following the conditions set in the administrative instructions 3 D-2-99 et 3 D-5-99.

  • Information

    Constraint on refund period: No

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: French or English

    Information Request Languages: French or English

  • Handling the request

    • Depending on the option chosen by the MSR, notification of receipt of the application will be sent either directly to the applicant by e-mail (with a copy to the agent, where appropriate) or through the tax administration.
    • If the MSR sends the notification of receipt electronically to the French tax authorities, it will be made available to the applicant through the service "Application Tracking" (Suivre une démarche) in the electronic portal.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    L’attention est appelée sur le fait que ce service ne permet pas pour l’instant de restituir les éventuelles pièces jointes qui pourraient être transmises par l’Etat membre de remboursement.

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes.

    MSE requested to forward the notification of the decision to the applicant:

    Yes, and if the application is totally or partially rejected, the VAT Refund service sends a parallel copy of the decision by post.

  • Non refundable VAT

    La TVA française dont le remboursement ne peut pas être obtenu est : a) la TVA ayant grevé une dépense de biens ou de services visée par une mesure d’exclusion ou de limitation du droit à déduction. Il en est ainsi des dépenses dont le coefficient d’admission n’est pas égal à l’unité en application du 2, 3 et 4 du IV de l’article 206 de l’annexe II au CGI : - TVA grevant des biens et services qui ne sont pas nécessaires aux besoins de l’exploitation ; - TVA grevant des dépenses afférentes à des véhicules ou engins conçus pour le transport des personnes ou à usage mixte ; - TVA grevant les dépenses d’essences, de carburéacteurs, de gaz de pétrole et autres hydrocarbures présentés à l’état gazeux et pétrole lampant, gazole et superéthanol E 85 - TVA grevant les dépenses de logement ou d’hébergement engagées au bénéfice des dirigeants et des salariés de l’entreprise ; b) la TVA facturée par erreur au regard des dispositions du droit interne.

  • Supporting documentation

    MSE The accepted file formats are pdf, jpeg and Tiff, although it is recommended to scan the black and white invoices into pdf format. MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is €1000 or more, or €250 or more where fuel is concerned. IIf the files are above 5MB, it is recommended to send, as a priority, the most significant documents. If documents could not be attached to the application, the tax administration may request a copy of the invoices in the procedure of additional information request.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    no

  • Appeals

    If the application is totally or partially rejected, the applicant can appeal against the competent court according to article R*199-1 du Livre des procédures fiscales (LPF). The 2 month deadline for bringing the dispute to the administrative court is increased in 2 more months for non-residents.

  • Further information

    www.impots.gouv.fr : « Actualité » « Remboursement de TVA dans l’UE », under Professionnels > Vos préoccupations du portail fiscal Service de Remboursement de la TVA 10, rue du Centre TSA 60015 93465 NOISY-LE-GRAND CEDEX Tel: +33 (0)1 57 33 84 00 Fax: +33 (0)1 57 33 84 85 E-mail: [email protected]

Germany

  • Administration website for filing the VAT refund application

  • Application form

    • For login in to the Federal Central Tax Office online portal (BOP) the applicant in possession of a German tax number can use his existing ElsterOnline credentials (certificate and PIN).
    • The applicant may register at:
    • A tutorial concerning the filing of the application is available in pdf format.
    • The invoice data can be either typed in using the online form or uploaded using an excel file saved in CSV format following certain instructions
    • A so-called 'mass data interface' for the transfer of bulk data is available.

    Corrections:

    • It is possible to complement a previously sent application form, via a corresponding entry in the appropriate form field. The reference application number will be requested.
    • The withdrawal of VAT refund applications is not possible for technical reasons.
  • Agents

    • Agents such as tax consultants with access the portal BZStOnline (BOP) can file the applications forms on behalf of their clients.
    • The e-mail addresses of both the agent and the applicant company are required. 
    • Foreign agents can register in the portal BZStOnline (BOP) using the BOP-registration formThe credentials are then sent by letter and e-mail. 

    The agent must submit a power of attorney in electronic form.

    Payments to agents:

    Yes, if the applicant declares to whom and how the payment must be made.

  • Information

    Constraint on refund period: No

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: no

    NACE Rev. 2 Codes: yes

    Application Languages: German or English

    Information Request Languages: German or English

  • Handling the request

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    No, the acknowledgment is communicated via e-mail.

    MSE requested to forward the notification of the decision to the applicant:

    No, the decision is communicated via e-mail.

  • Non refundable VAT

  • Supporting documentation

    Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is €1000 or more, or €250 or more where fuel is concerned.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    The appeal procedure is regulated in the § § 347-367 Tax. The appeal period is one month after notification and can be filed in writing or electronically.

  • Further information

    The following site contains links to the legislation: www.bzst.de/003_menue_links/006_ust- verguetung/061_ausl_untern/611_vorschriften/index.html Questions on the procedure are sent to the following contact details: Tel: +49- (0) 228-406-1200 Fax: +49- (0) 228-406-3200 [email protected] Bundeszentralamt für Steuern Dienstsitz Schwedt

Greece

  • Administration website for filing the VAT refund application

  • Application form

    Corrections:

    • One correcting application may be filed so to include new invoices.
    • Incorrect elements of the original application may be modified by filing a new application.
  • Agents

    • Agents in possession of the applicant’s username and password can submit an application on behalf of the applicant.

    No additional documentation is required if the beneficiary of the bank account given is the applicant. VADEMECUM With power of attorney. LUX

    Payments to agents:

    Payment can be made to the agent’s bank account, at the taxable person´s request. In this case a special Power of Attorney shall be sent by post. This PoA must be stamped by a notary public and apostilled according to the treaty of Hague.

  • Information

    Constraint on refund period:

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Greek, English or French

    Information Request Languages: The communication with the addressee shall be made in Greek or in English

  • Handling the request

    •  The Greek tax authorities will forward the application to the MSR within 15 days of after verification of its validity; negative decisions regarding the validity of the application will be notified to the applicant by electronic means.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • Yes

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes. The communication with the applicant shall be effected via e-mail, via the MSE, by phone or by fax.

    MSE requested to forward the notification of the decision to the applicant:

    Yes.

  • Non refundable VAT

    Generally, refunds cannot be claimed on VAT incurred on services/goods which are not used for business purposes. Moreover, VAT shall not be refunded for expenditures on: a. travel expenses, such as taxi and public transport fares b. hotel and other accommodation expenses c. food, drink and restaurant services d. expenditure on luxuries, amusements and entertainment e. acquisition, leasing or hiring, modification, repair or maintenance of passenger motor vehicles, pleasure craft and private aircraft. Furthermore, VAT shall not be refunded to any amount incorrectly invoiced.

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is €1000 or more, or €250 or more where fuel is concerned. Copies of invoices or original invoices may be requested as additional information, when it considers that it does not have all the relevant information on which to make a decision. The applicant cannot exceed the limit of 5 Mb in any case.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    no

  • Appeals

    The applicant can lodge an appeal against a negative decision according to the provisions of the Greek ‘’Code of Administrative Court Proceedings’’.

  • Further information

Hungary

  • Administration website for filing the VAT refund application

  • Application form

    • The client gate system is used to file electronically the VAT refund application after downloading the 11ELEKAFA software and completing the application forms 11ELEKAFA_K and 11ELEKAFA_SZ .
    • Instructions concerning the filling of the application form are available in Hungarian (for version 11) and in English (for version 10). 

    Corrections:

    • The correction of a previously submitted application is possible if it does neither influence the tax base nor the tax amount.
    • The bar code of the previous refund application must be mentioned in the third block of sheet 11ELEKAFA-K-01; the corrected application can be filed with the rectified data.
  • Agents

    • The refund application form can be filed by an authorised agent previously named through the http://www.magyarorszag.hu/ portal using form 11T180 and registered at the state tax authority.
    • Foreign agents may also file the refund application form:
      • First, they must submit an application to the Ministry of National Economy about their intention to provide cross-border services as tax advisor, tax expert and bookkeeper within the territory of the Republic of Hungary.
      • Second, the foreign natural person (e.g. legal representative, employee, member of the foreign company) who effectively represents the Hungarian taxpayer must obtain a tax ID code using form 11T34 (Instructions of the previous form 10T34 can be found in English).
      • Third, the foreign natural person must register at the client gate system, which is used to electronically file the VAT refund application. The registration can be done in person in Hungary or at the consular representations of the Republic of Hungary.
      • The agent must also fill in form 11T180 and, in case of first authorisation, send it in paper format to the first instance tax authority which is competent according to the seat of the represented taxpayer, mentioning that they will be entitled to represent its Hungarian represented party in the electronic VAT refund procedure.

    With power of attorney, if the third party has special qualifications.

    Payments to agents:

    No.

  • Information

    Constraint on refund period: No.

    Minimum calendar year: 13.000 HUF

    Minimum less calendar year, more 3 months: 100.000 HUF

    Use of subcategories: yes

    NACE Rev. 2 Codes: no

    Application Languages: Hungarian or English.

    Information Request Languages: Hungarian or English.

  • Handling the request

    • The tax authority sends electronic notification of receipt and, if the application meets the legal requirements, it forwards the refund claim to the MSR; if not, the notice on the dismissal is sent electronically to the applicant.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • Yes

    MSE requested to forward the notification of the date of receipt to the applicant:

    No, electronic notice is sent to the applicant or to the agent.

    MSE requested to forward the notification of the decision to the applicant:

    No. The Hungarian national tax administration informs the applicant and the tax administration of the MSE of the decision electronically.

  • Non refundable VAT

    (1) Input VAT on following goods may not be deducted: a) supplies of motor fuels (tariff headings 2710 11 41, 2710 11 45, 2710 11 49, 2710 11 59); b) supplies of fuels other than what is contained in Paragraph a), if used in connection with the operation of a passenger car (tariff heading 8703); c) supplies of other goods, not mentioned in Paragraphs a) and b), if used in connection with the operation or maintenance of a passenger car; d) supplies of passenger cars; e) supplies of motorcycles above 125 cubic centimeters of displacement capacity (under tariff heading 8711); f) supplies of yachts (tariff heading 8903); g) supplies of vessels other than those described in Paragraph f) (tariff heading 8903), if suitable for sports or entertainment purposes; h) supplies of residential properties; i) supplies of goods and materials for the construction or remodeling of residential properties; j) supplies of foods; k) supplies of beverages. (2) Input VAT on following services may not be deducted: a) the leasing or letting of the goods referred to in Paragraphs d)-g) of Subsection (1); b) services ancillary to the operation or maintenance of passenger cars; c) services ancillary to the construction or remodeling of residential properties; d) taxi services (in the Central Statistical Office List of Services - hereinafter referred to as “SZJ - 60.22.11”); e) parking services; f) highway toll services; g) services of restaurants and other public catering services; h) entertainment services (SZJ 55.40, 92.33, 92.34, 92.72). (3) 30% of the input VAT may not be deducted on following services: a) telephone services (SZJ 64.20.11 and 64.20.12); b) mobile telephone services (SZJ 64.20.13); c) Internet-protocol-based voice transmission services (under SZJ 64.20.16). (1) By way of derogation from Section 124, input VAT may be deducted: a) in connection with the goods mentioned in Paragraphs a)-g) and i)-k) of Subsection (1) of Section 124 if purchased for the purpose of resale, and verified as such; b) in connection with Paragraph h) of Subsection (1) of Section 124, if the residential property is purchased for the purpose of resale, having regard that if the residential property is tax exempted, the supplier taxable person must exercise his option for taxation in advance; c) in connection with Paragraphs d)-h) of Subsection (1) of Section 124, if the goods in question are supplied in accordance with Paragraph a) or b) of Subsection (4) of Section 6, and verified as such; d) in connection with Subsection (2) of Section 124, if the services are procured with a view to the supply of services under Section 15, and verified as such; e) in connection with Subsection (3) of Section 124, where at least 30% of the consideration due for the supply of services is included in the taxable amount of the services supplied under Section 15, and verified as such. (2) By way of derogation from Section 124, VAT may be deducted in connection with the application by a taxable person for the purposes of his business goods: a) used - as verified - chiefly for the supply of taxi services in the case mentioned in Paragraph d) of Subsection (1) of Section 124; b) used - as verified - chiefly for leasing or letting in the cases mentioned under Paragraphs d)- g) of Subsection (1) of Section 124; c) used - as verified - chiefly in the cases mentioned in Paragraph c) of Subsection (1) of Section 124 and Paragraphs a) and b) of Subsection (2) of Section 124, as being included in the taxable amount - shown under material costs - of the goods supplied under Paragraph b); d) used - as verified - chiefly for leasing or letting in the case mentioned in Paragraph h) of Subsection (1) of Section 124, and the taxable person opted for taxation; e) used - as verified - chiefly in the cases mentioned in Paragraph i) of Subsection (1) of Section 124 and Paragraph c) of Subsection (2) of Section 124, as being included in the taxable amount - shown under material costs - of the taxable goods supplied under Paragraph d); f) used - as verified - chiefly in the cases mentioned in Paragraph i) of Subsection (1) of Section 124 and Paragraph c) of Subsection (2) of Section 124, as being included in the taxable amount - shown under material costs - of residential properties sold, having regard that if the residential property in question is tax exempted, supplier taxable person must opt for taxation; g) used - as verified - chiefly in the cases mentioned in Paragraphs j) and k) of Subsection (1) of Section 124, as being included in the taxable amount - shown under material costs - of other goods and services supplied; h) used - as verified - chiefly for the operation and maintenance of a motorized land vehicle, the gross weight of which exceeds 3.5 tons, in the cases mentioned in Paragraphs e) and f) of Subsection (2) of Section 124.

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is 63.000 HUF or more, or 300.000 HUF or more where fuel is concerned.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

  • Further information

    APEH Tax and Financial Control Administration (Adó- és Pénzügyi Ellenőrzési Hivatal) Large Taxpayers Directorate (Kiemelt Adózók Igazgatósága) Department Dealing with Tax Refund of Foreigners (Külföldiek Adó-visszatérítését Intéző Főosztály) - Address: H-1077 Budapest , Dob. u. 75-81. - Postal address : H-1410 Budapest, P.O.B. 138 - Phone: (+36) 1-461-3300 - Fax: (+36) 1-461-1985 - Website: www.apeh.hu

Ireland

  • Administration website for filing the VAT refund application

  • Application form

    • The administration website is only accesible for applicants registered with the ROS using a digital certificate and a password (the same that is used for filing electronically the VAT returns).
    • If errors occur when completing the application or you are prevented from submitting the application, you should direct your enquiries to the ROS helpdesk at: [email protected] or telephone 1890 201 106.

    Corrections:

    • You will be able to submit a corrected application online through ROS.
  • Agents

    • Agents shall  have a TAIN number (Tax Advisor Identification Number) and be registered with the ROS. 
    • TAIN numbers must be applied for at TAIN Section Revenue Commissioners Dublin North City Office 9-15 Upper O’Connell Street Dublin 1 Tel: 01-865 5000 Email: [email protected]
    • Agents must apply in writing stating their Tax number, Name, Address, Tel/Fax/E-mail and the VAT numbers of their clients.
    • Agents registered with the ROS will be linked to their client(s) on Revenue’s Online Service (ROS).

    Agents must send by mail, to Revenue, a letter of Authority from you and/or Power of Attorney, indicating that they are authorised to submit claims and/or receive refunds, on behalf of the company. The power of attorney must contain, details of both parties including VAT reference number of applicant and Tax Identification number (TIN) of the agent. It must be dated and signed by both parties. This document will be retained by Revenue and checked against any future applications received.

    Payments to agents:

    Yes, provided the required power of attorney is provided.

  • Information

    Constraint on refund period:

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: English or Irish

    Information Request Languages: English or Irish

  • Handling the request

    • When an application is submitted, a message is forwarded to the applicant's ROS inbox stating that their application has been received and that it has been forwarded to the MSR.
    • Successful applications will be provided with a unique application number.
    • This number should be used with contacting Revenue with regard to any query regarding your claim.
    • Successful decisions will be forwarded to the applicant´s ROS inbox.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes, correspondence will be issued electronically through the MSE

    MSE requested to forward the notification of the decision to the applicant:

    Yes, correspondence will be issued electronically through the MSE

  • Non refundable VAT

    - Petrol - Hiring of passenger motor vehicles and sports vehicles - Food,drink, accommodation or other personal services: - Entertainment expenses

  • Supporting documentation

    MSE If they exceed 5MB you should attach the largest invoices only. The MSR may require that the remaining invoices be forwarded subsequently. MSR Revenue does not require documentation to be forwarded as an attachment with your application or submitted in the post. However, Revenue may require additional information to be forwarded at a later date.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    no

  • Appeals

    Any person aggrieved by a determination of the Revenue Commissioners in relation to a claim for repayment of tax, may on giving notice in writing to the Revenue Commissioners within twenty-one days after the notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.

  • Further information

    • FAQs
    • Address: eu-vat Strategic Planning Division, VAT (Unregistered) Repayments, 3rd Floor, River House, Charlottes Quay, Limerick
    • Tel : (+353) 61 212799 Fax : (+353) 61 402125
    • E-mail : [email protected]

Italy

  • Administration website for filing the VAT refund application

  • Application form

    • The VAT refund application is only accesible through the on-line services of the Italian Revenue Agency: Entratel or Fisconline.

    Corrections:

    • A correcting application that corrects data contained in the original application may be filed; however, it cannot contain new invoices.
  • Agents

    With power of attorney and 3rd party registration in MSR.

    Payments to agents:

    No.

  • Information

    Constraint on refund period: Period limited to calendar quarters (01/01-31/03, 01/04-30/06, 01/07-30/09, 01/10-31/12, yearly 01/01-31/12).

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Italian, English or French

    Information Request Languages:

  • Handling the request

    • The Italian tax authority checks if the application meets the legal requirements before forwarding it to the MSR.
    • When requested by the MSR, the Italian tax authority will notify the applicant about the reception of the application form and of the decision.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes.

    MSE requested to forward the notification of the decision to the applicant:

    Yes.

  • Non refundable VAT

  • Supporting documentation

    MSR Never (will sometimes be requested under article 20).

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

  • Further information

    Centro Operativo di Pescara - Area Rimborsi" Via Rio Sparto, 21 - 65129 - Pescara Phone: + 39/085/5772359 Fax: + 39/085/5772325 Email address: [email protected]

Latvia

  • Administration website for filing the VAT refund application

  • Application form

    • The Electronic declaration system (EDS) is only accesible for applicants with an Id and password, for which they must: 
      • Conclude the following agreement on "E-document signature using services of E-Declaration System of the SRS".
      • Fill in the following registration form.
      • Alternatively, applicants using the e-signature smart card issued by joint-stock company "Latvijas Pasts" or JSC "Latvian State Radio and Television Centre" can register directly on-line by filing an electronic form.
    • Instructions concerning the filing of the application form are available.
    • The application data can be uplodaded by means of an XML file.

    Corrections:

    After the submitting of the refund application to the EDS (i.e. sending to the MSR), the taxpayer can make corrections in the submitted documents. If corrections have been made in the deductible part of tax amount, the taxable person makes the correction in the refund application during the calendar year following the respective period of refund or in case if the taxable person does not file a refund claim in that the calendar year – by submitting to EDS a separate document “Correction of the deductible part of Value Added Tax”. If other corrections must be made, the taxable person submits to EDS an adjustment of the refund application.

  • Agents

    The authorised person may be a registered taxpayer in the Republic of Latvia or a taxpayer registered in another Member State or a representative thereof in the Republic of Latvia. Prior to completing of the refund application in the electronic declaration system (EDS) - the taxable person shall submit to the SRS a power of attorney with the right to perform re-authorisation which he or she has issued to the authorised person; - the authorised person shall submit a power of attorney to the State Revenue Service by which by which, on the basis of the conditions for use of the electronic declaration system (EDS), he or she authorises a representative thereof (a natural person), who is a registered user of the electronic declaration system (EDS), to complete and sign the refund application and to whom the right to sign the refund application has been granted. The information specified in powers of attorney shall be entered in the Tax information system of the State Revenue Service (hereinafter - tax information system (TIS)).

    No, but a copy or original of Power of Attorney may be requested in special cases. With power of attorney LUX

    Payments to agents:

    Yes, at taxable person´s request

  • Information

    Constraint on refund period:

    Minimum calendar year: 35,14 lats

    Minimum less calendar year, more 3 months: 281,12 lats

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Latvian or English

    Information Request Languages: Latvian or English

  • Handling the request

    - Directly with the taxpayer; the information can be received by e-mail indicated in the application or by way of mail order. - Through the State Revenue Service (i.e. by using the VAT Refund System). The Latvian taxpayer will receive the receipt acknowledgement and the decision in the EDS.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • Yes

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes, the State Revenue Service electronically sends to the competent tax authority of the MSE the confirmation of the receipt indicating the date of receipt. The competent tax authority of the other Member State informs the applicant about such confirmation.

    MSE requested to forward the notification of the decision to the applicant:

    Yes, the State Revenue Service notifies about the decision to confirm or deny the application the competent authority of the MSE which then informs the applicant about the decision.

  • Non refundable VAT

    - the VAT amount mentioned in the invoice that does not conform to the requirements of the Law on VAT; - transaction that did not take place; - acquisition of the new immovable property and services related to the construction, reconstruction or renovation of the immovable property; - goods or services acquired for the personal use (e.g. rent of car, repair of car, fuel for car, recreation, foodstuffs, medical services); - tourist agency that acts according to the special scheme (Article 131 of the Law on VAT.

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is 175,70 lats or more, or 702,80 lats or more where fuel is concerned. If the limit for an attachment is exceed the applicant should send an attachment to the email address of MSREF.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    Appeal to Director General of the State Revenue Service by submitting within one month from the receipt of the decision to the SRS Large Taxpayers’ Department at 1 Jeruzalemes Street, Riga, LV-1010.

  • Further information

    http://www.vid.gov.lv/default.aspx?tabid=8&id=4445&hl=2

Lithuania

  • Administration website for filing the VAT refund application

  • Application form

    The Electronic applications for registration information system (EPRIS) webportal can be reached at https://epris.vmi.lt/epris/; - Register as user of the portal by submitting a request. The form is available only in Lithuanian. It can be found at the following address: http://www3.lrs.lt/pls/inter3/dokpaieska.dok_priedas?p_id=37404 An applicant can also join EPRIS by logging in the e-government portal (home> services for businesses> Value Added Tax (VAT)). - The user will receive and identification number and a password only in person (it is not allowed to send user id and password via mail, e-mail, fax, etc).

    Corrections:

    Yes, it is allowed if the final decision has not yet been received. The applicant must enter the application that was submitted and change the data. Such corrected application will have the same number as the first application but will show that it is a different version.

  • Agents

    - If a taxable person a mandate another person to act in relation to a VAT refund, the consumer must be EPRIS both the taxable person and his representative. To become a registered user EPRIS will be a request for EPRIS user identification (hereinafter - application for registration). - There are no specific requirements for the power of attorney. Hoowever if it does not indicate the period for which the client empowers the agent to represent him it is presumed that the power of attorney is valid only for one year from the date in which the power of attorney was issued. - It should also be noted that if there are no member states listed in the power of attorney it is presumed that the agent is enabled to submit the refund claims on behalf of his client to all member states; - Agents may empower any other person to get the identification number and data. For this, a specific power of attorney shall be issued (it does not need to be legalized). - Agents can register as users of the portal by submitting the power of attorney issued by his client together with registration request;

    A power of attorney should be submitted. If it is not attached together with the invoices it will be asked after the receipt of the application.

    Payments to agents:

    Yes, it should be stated in the agent’s power of attorney.

  • Information

    Constraint on refund period: No.

    Minimum calendar year: 170 LTL

    Minimum less calendar year, more 3 months: 1.380 LTL

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Lithuanian or English

    Information Request Languages:

  • Handling the request

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    All the additional information will be asked via e-mail

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes, receipts will be sent via MSE.

    MSE requested to forward the notification of the decision to the applicant:

    Yes. LUX. However the decision itself will be sent via the e-mail provided. VADEMECUM

  • Non refundable VAT

    - Goods and services intended for entertainment and representation, if it is not allowed, subject to legislation regulating taxation of profit/income, to subtract from the received income, when calculating the taxable profit/income, expenses relative to their acquisition; - VAT paid on behalf of another person; - VAT on a passenger car designed for the transportation of no more than 8 persons (excluding the driver), or a motor vehicle of the said class attributed to the category of off-road vehicles, provided this car is not supplied or leased, or it is not used to provide services of passenger transport for reward or driving instruction services. The same limitations shall apply to the deduction of input VAT on the lease of cars of the specified categories. These limitations shall not apply to motor vehicles of the specified categories, provided they are attributed to special purpose motor vehicles under legal acts regulating the classification and coding of vehicles; - VAT on the service of passenger transport by motor vehicles specified in the above paragraph, provided that the VAT payer does not take part in the transaction for the supply of this service as an undisclosed agent. - Other specific cases.

  • Supporting documentation

    Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is 3.500 LTL or more, or 900 LTL or more where fuel is concerned. They should attach as much invoices as they can. The remaining invoices will be asked when the application is received and processed.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    no

  • Appeals

    The decisions taken by the Vilnius County State Tax Inspectorate must be appealed to the State Tax Inspectorate. The time limit for the appeal is 20 days from the day when the decision was received. The decisions by The State Tax Inspectorate might be appealed either to the Commission on Tax Disputes under the Government of the Republic of Lithuania or to the Vilnius County Administrative Court (the appellant might choose which institution to use).

  • Further information

    http://www.vmi.lt/en/?itemId=10815067 https://epris.vmi.lt/epris/ At present all information is available only in Lithuanian: The Law on Value Added Tax Regulation on Refund of VAT to Foreign Taxable Persons The Rules on Submitting Requests to Refund VAT Paid in Other MS The Rules Concerning the Processing of the VAT Refund Requests Submitted by Foreign Taxable Persons The Rules Concerning Certain Aspects of the Processing of the VAT Refund Requests Submitted by Foreign Taxable Persons Short basic information concerning the new VAT refund system

Luxembourg

  • Administration website for filing the VAT refund application

  • Application form

    • The VAT refund system is only accesible for applicants using the professional certificate LuxTrust that are already registered in the eTVA system. More information
    • The user will be automatically registered during the first connection. 
    • The owner of the professional certificate who has the function of principal administrator of the eTVA account shall complete the profile by indicating the NACE code, email address and bank account details of the company.
    • Tips concerning the filing of the application form are available.
    • The portal does not work properly with Microsoft Internet Explorer 6. Therefore, the tax administration recommends using Microsoft Internet Explorer 7 or greater, or Mozilla Firefox 3 or greater.

    Corrections:

    • The Luxembourguese tax administration plans to implement a feature that allows the correction of already submitted application forms. However, it will be up to the MSR concerned to accept or not the corrected applications. 
  • Agents

    • Only the owner of the professional certificate who has the function of principal administrator of the eTVA account of the company can provide a mandate to an agent with access to the eTVA system and an electronic certificate.
    • In "Representatives" he must indicate the Luxembourguese VAT number of the agent.
    • If the agent does not carry out taxable activities in Luxembourg, he must provide his fictitous number starting by 'LU99'.
    • The representation is not suspectible to be delegated to another agent.
    • The agent can only handle application forms on behalf of his client during the term of the mandate. 

    With written authorisation.

    Payments to agents:

    Yes, at taxable´s person´s request.

  • Information

    Constraint on refund period:

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: no

    NACE Rev. 2 Codes: yes

    Application Languages: French, German or English

    Information Request Languages:

  • Handling the request

    • If the MSR sends the notification of receipt or of the decision electronically to the Luxembourguese tax authorities, it will be made available to the applicant through the electronic portal.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    No.

    MSE requested to forward the notification of the decision to the applicant:

    No.

  • Non refundable VAT

  • Supporting documentation

    MSE For user-friendlyness purposes, digitize all the invoices in a PDF file with a 200 dpi resolution and attach the file to the first or last acquisition. If all the acquisitions are invoiced with the same VAT rate and are related to the same category of goods (code and subcodes), it should suffice to send the total amount of the invoices, subject to acceptance by the MSR. MSR No, but under article 20 (additional information) scanned copies of invoices or importation documents if the taxable amount is €1000 or more, or €250 or more where fuel is concerned may be requested.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    no

  • Appeals

  • Further information

    Transposition of the directive into national law http://www.legilux.public.lu/leg/a/archives/2009/0216/a216.pdf Bureau d'imposition 11 Téléphone: +352 44 905 222 E-mail: [email protected] Adresse : 67-69, rue Verte L-2667 Luxembourg Tél. : 44 905 343 Fax : 25 07 96 Email : [email protected] Annuaire téléphonique Préposé : Mme Nicole Kerger Adresse postale : B.P. 31 L-2010 Luxembourg Heures d'ouverture : 8.00 - 12.00 14.00 - 17.00

Malta

  • Administration website for filing the VAT refund application

  • Application form

    Corrections:

    • Correcting applications modifying previously submitted data may be filed; however, new invoices cannot be added. 
  • Agents

    • So to file the application form on behalf of the applicant, agents must:
      • Have an e-Id and a digital certificate.
      • Receive an authorisation from the applicant so to be able to enter the portal on his behalf. 
    • Currently the agent must be a Maltese Citizen (an option to seek verification for foreign based agents/intermediaries is being reviewed).

    Power of Attorney for simple representation.

    Payments to agents:

    Yes, if original Notarised Power of Attorney is provided.

  • Information

    Constraint on refund period: No.

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Maltese or English

    Information Request Languages:

  • Handling the request

    • The Maltese tax authorities will send the applicant an electronic confirmation of receipt.
    • The application will be forwarded to be MSR after verification of its validity; negative decisions regarding the validity of the application will be notified to the applicant.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes. LUX. Malta will communicate directly with the applicant by e-mail. VADEMECUM

    MSE requested to forward the notification of the decision to the applicant:

    Yes. LUX. Malta will communicate directly with the applicant by e-mail. VADEMECUM

  • Non refundable VAT

    (a) the supply to that person or the intra-community acquisition or importation by that person of: (i) tobacco or tobacco products; (ii) alcoholic beverages; (iii) works of art, collectors’ items and antiques; (iv) motor vehicles, vessels or aircraft including the supply thereof for hire or leasing arrangements; (v) goods and services for the purpose of repairing, maintaining, fuelling and keeping many item to which item (iv) of this subparagraph applies; (b) the supply of any goods and services or the intra-community acquisition or importation of any goods used in the provision by that person of receptions, entertainment or hospitality except where the said provision is made for consideration in the normal course of that person’s economic activity; (c) the supply of any goods and services or the intra-community acquisition or mportation of any goods used in the provision by that person to his employees or, in the case of a body of persons, to its officers or employees, of transport or entertainment: provided that this provision shall not apply to transport provided by that person to his employees on vehicles with a seating capacity of not less than seven. (2) The provisions of sub-paragraphs (i) to (iv) of paragraph (1)(a) shall not apply to: (a) goods supplied to or acquired under an intra-community acquisition or imported by a person for the purpose of resale, whether in the state in which they were acquired or imported or after treatment or processing or inclusion in other goods supplied by that person, in the normal course of that person’s economic activity; (b) motor vehicles, vessels or aircraft supplied to or acquired under an intra-community acquisition or imported by a person and used by him for the purpose of the carriage of goods or passengers for a consideration; (c) vessels and aircraft supplied to or acquired under an intra-community acquisition or imported by a person for the purpose of being provided by him under a charter or hire agreement; (d) motor vehicles supplied to or acquired under an intra-community acquisition or imported by a person for the purpose of being provided by him for hire with a driver or for self-drive hire (excluding fuelling for such self-drive vehicles), or of being used for driving instructions, provided they are so used, in each case, in the normal course of that person’s economic activity; (e) motor vehicles designed and manufactured for the carriage of goods and so designed and manufactured with seating accommodation normally adjacent to the driver or with seating accommodation for nine persons or more.

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is €1000 or more, or €250 or more where fuel is concerned.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    Through the VAT Appeals Board by means of Form B as per the Ninth Schedule of the VAT Legislation. There are no time limits for this kind of appeal

  • Further information

    VAT Department (Refund Section) Centre Point Building Ta' Paris Birkirkara. BKR 4663 Phone: 21499330 Fax: 21499384 http://www.vat.gov.mt Email: [email protected]

Poland

  • Administration website for filing the VAT refund application

  • Application form

    • The interactive application form VAT-REF is included in the e-Deklaracje system and is used to file electronically the VAT refund application. An electronic signature is required.
    • The application shall be submitted through a Polish tax office that will verify the taxpayer´s status and activity in the period of reference.
    • Instructions concerning the filling of the application form are available in Polish and English
    • Information regarding the most common errors while filling the VAT-REF for is available. 

    Corrections:

    • A correcting application can be submitted for the same period, although not all MSR accept corrections.
    • The correcting application must contain the number of the application that will be sent to the e-mail address indicated in the initial application.
  • Agents

    • A power of attorney must be submitted to the tax office to which the application is sent to.
    • Foreign agents may also submit refund application forms.

    The agent shall enclose the power of attorney during VAT-REFUND procedure and shall notify the Polish Tax Administration about any changes in the address, including e-mail address, if the requested documents are sent by e-mail. With written authorisation (LUX INFO)

    Payments to agents:

    No.

  • Information

    Constraint on refund period: No.

    Minimum calendar year: 50€ i.e. the equivalent in national currency (PLN).

    Minimum less calendar year, more 3 months: 400€ i.e. the equivalent in national currency (PLN).

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Polish

    Information Request Languages: Polish

  • Handling the request

    • When the application is forwarded to MSR, the tax office sends an e-mail to the applicant informing about the result of the verification and how the application will be further handled. More information

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes.

    MSE requested to forward the notification of the decision to the applicant:

    No, the Polish tax office will be communicating with the applicant via e-mail.

  • Non refundable VAT

  • Supporting documentation

    MSR The refund application must be accompanied by an electronic copy of the referenced invoices or import documents when the taxable base established in each exceeds the amount of €1,000 in general or €250 in the case of fuel. i.e. the equivaletn in national currency (PLN).

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    no

  • Appeals

    When the tax authority issues a decision in the first instance, the appeal is entitled only to one instance. According to the Procedures, the decision contains instructions concerning procedure for appeal. Appeal against the decision of the tax authority, should include the allegations against the decision, determine the nature and scope of the claims. The appeal must be filed within 14 days starting from the next day when the decision was delivered.

  • Further information

    Ministry of Finance Address: Ministerstwo Finansów, Świętokrzyska Street 1200-916 Warsaw Contact tel. (+48 22) 694 55 55 fax (+48 22) 694 41 77 WWW: www.mofnet.gov.pl e-mail: [email protected] Second Tax Office Warszawa-Śródmieście Head office Address: Jagiellonian Rd 15, 03 - 719 Warsaw Contact tel.: +48 (022) 511 35 00 fax.: +48 (022) 511 35 02 www.is.waw.pl/USWSrodmiescie2 e-mail: [email protected] II Urzad Skarbowy Ul. Lindleya 14 02-213 Warsaw Phone: +48 22 584 51 00 Fax: +48 22 625 50 06 UK INFO!!

Portugal

  • Administration website for filing the VAT refund application

  • Application form

    • The application portal is only accesible for applicants with a password or an Id-card.

    Corrections:

    • Correcting applications may be filed as long as a decision concerning the original application has not yet been issued; the correcting application will be handled as a new request.
  • Agents

    • Agents must have a valid password or Id-card and must access the application portal through the following link.

    The submission of a power of attorney may be required

    Payments to agents:

    Yes, as long as they are authorized by the applicant through a power of attorney.

  • Information

    Constraint on refund period:

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Portuguese or English

    Information Request Languages:

  • Handling the request

    • The Portuguese tax authorities will send the taxpayer an electronic acknowledgment of receipt of the application form indicating the date of reception. 
    • The application will be forwarded to the MSR within 15 days after verification of its validity; negative decisions regarding the validity of the application will be notified to the applicant.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    The contacts should preferably be made by email ([email protected]).

    MSE requested to forward the notification of the date of receipt to the applicant:

    No.

    MSE requested to forward the notification of the decision to the applicant:

    No.

  • Non refundable VAT

    - Acquisition/hiring/use/transformation/repair/manufacturing or import of passenger cars, pleasure crafts, helicopters, planes, motorcycles, except for goods which sale or exploitation is the object of activity; - Fuel: o Petrol o Partial (50%) – Diesel, LPG, natural gas and biofuels, except for: o Heavy passenger vehicles; o Vehicles licensed for public transport, rent-a-car vehicles excluded; o Diesel; LPG, natural gas or biofuel consuming machines, which are not registered vehicles; o Tractors exclusively or predominantly used for fieldwork related to agricultural activity; o Vehicles transporting goods, weighting more than 3 500Kg - Business travels made by taxable person and staff, including toll fees. - Food, accommodation, beverages and tobacco, except in cases the expense is related to conferences, fairs, expositions or congresses, where a deduction of 50% or 25% can be applied, according to the Portuguese VAT Code (Art. 21, paragraph 2, Portuguese VAT Code). - Fun and luxury, not considered normal operating expenses.

  • Supporting documentation

    MSR No. Scanned copies of invoices or importation documents if the taxable amount is €1000 or more, or €250 or more where fuel is concerned may be only requested under an additional information request. No specific procedure is provided for, but the Portuguese Tax Administration advises to use zipped files, in Tiff, Jpeg and Pdf format.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    no

  • Appeals

    According to national legislation the applicant can administratively appeal against the decision to the Director de Serviços de Reembolsos [Director of Refund Services] within 120 days or present a judicial claim for refund of tax within 90 days from the notification of the decision.

  • Further information

    MINISTÉRIO DAS FINANÇAS E DA ADMINISTRAÇÃO PÚBLICA DIRECÇÃO-GERAL DOS IMPOSTOS DIRECÇÃO DE SERVIÇOS DE REEMBOLSOS Av. João XXI, 76 -5.º Apartado 8220 1049-065 LISBOA PORTUGAL Phone: 00 351 217 610 000 Fax: 00 351 217 938 133 Email: [email protected]

Romania

  • Administration website for filing the VAT refund application

  • Application form

    The webportal for submitting refund claim is www.anaf.ro.

    Corrections:

    Yes, by filling in and transmitting a new application for refund by ticking in the appropriate box on the form and by mentioning the reference number of the initial application.

  • Agents

    The content and the limits of the representation shall be stipulated by the mandate or by the law, as the case may be. The agent has to submit at the Tax Administration the original or the authenticated copy, by a notary, of the mandate, in written form.

    Payments to agents:

    Yes, with power of attorney. Refund shall be made in RON, in a bank account in Romania or, upon the applicant request, in any other MS. In the latter situation, the contingent bank commission for transferring the money shall be retained from the amount to be paid.

  • Information

    Constraint on refund period: Section E, Title VI, from the Government Decision no.1620/2009 does not provide for a maximum number of applications for refund accepted per year.

    Minimum calendar year: 211,41 RON

    Minimum less calendar year, more 3 months: 1.691,28 RON

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Romanian, the official language of the tax administration.

    Information Request Languages: All additional requests for information shall be answered in Romanian or accompanied by translation into Romanian, certified by authorized translators.

  • Handling the request

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    Communication with the NETP by e-mail and by regular mail, for the documents issued such as refund decisions (approval or rejection of the application) which are to be communicated on paper as well.

    MSE requested to forward the notification of the date of receipt to the applicant:

    No.

    MSE requested to forward the notification of the decision to the applicant:

    No.

  • Non refundable VAT

    In the case of road motor vehicles, which are intended exclusively for the transport of persons, with a maximum weight of not more than 3500 kilograms and not more than passenger seats, including driver’s seat, it can not be deducted the VAT related to acquisitions of such vehicles and the fuel intended to be used for vehicles that are similar in nature, being owned by the taxable person or in use of that person, with the exception of vehicles which fall into any of the following categories: (a) Vehicles used exclusively for intervention, repair, safety and security, courier services, transport staff to and from the place of business, and vehicles specifically adapted for use as reporting vans, vehicles used by sales agents and recruitment of staff employment (b) Vehicles used for the transport of persons for remuneration, including the taxi activity; (c) Vehicles used for the supply of services for remuneration, including rental to others, training for the school driver, financial and operational leasing; (d) Vehicles intended for resale.

  • Supporting documentation

    MSR Copies of invoices or import documents are required if the taxable amount of one of these documents is 4.228,20 RON or, in case of fuel, 1.057,05 RON or more. The equivalent in RON is determined using the exchange rate conversion communicated by the National Bank of Romania valid on 1st of January, 2010. The competent tax authority can request the submission of the original or a copy of the invoice of the import document where there are reasonable doubts regarding the validity or accuracy of a particular claim. In that case, the thresholds mentioned above shall not apply. The applicant cannot attach to the refund application documents exceeding the limit of 5 mb. In case attachments exceed 5 mb, the remaining documents shall be sent by the applicant upon request.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    Art.207 para.1 from the Code of fiscal procedure provides for the possibility to appeal within 30 days from the communication of the decision.

  • Further information

    http://www.anaf.ro/public/wps/portal/ANAF, page: “Legislatie” This page contains an English and French version of relevant fiscal legislation.

Slovakia

  • Administration website for filing the VAT refund application

  • Application form

    The application shall be submitted via the electronic portal www.drsr.sk – “vrátenie DPH” (VAT refund). First, It is necessary to obtain the access to AESs: 1. Register for access via a Registration application accessible on www.drsr.sk – Elektornická komunikácia 2. Autorization at a local tax office according to the official address of the applicant For signing an application an authorized electronic signature is needed.

    Corrections:

    Yes. Applications already sent can be corrected by sending a new version of the same application. It is possible to correct but not add purchases and imports.

  • Agents

    A power of attorney that specifies the representative’s competence should be submitted by the local tax office of the client. The representative’s competence must be at least to act on behalf of client in electronic submission and signing of applications for VAT refund. The agent also needs to the access to AESs and an authorized electronic signature.

    An original of power of attorney must be sent via mail in the Slovak language to Tax Office Bratislava 1, Radlinského str. 37, 817 89 Bratislava.

    Payments to agents:

    Yes, at taxable´s persons request.

  • Information

    Constraint on refund period: No. It is possible to send 4 quarterly applications and 1 at the end of the year.

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Slovak

    Information Request Languages:

  • Handling the request

    - Slovak Republic will send an electronic confirmation of receipt of the application. - Slovak Republic checks that the applicant is a taxable person for VAT purposes and forwards the information to MSR. - Slovak Republic will notify the applicant by electronic means of the decision not to forward the application - Slovak Republic will send a confirmation of receipt of the application (by electronic means) to the applicant. - MSR notifies of the decision it has taken by electronic means or by letter.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • Yes

    Tax Office Bratislava will communicate with NETP directly via e-mail.

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes.

    MSE requested to forward the notification of the decision to the applicant:

    Yes.

  • Non refundable VAT

    According to VAT Act No. 222/2004 Coll. (Section 49 Paragraph 7 that was effective till 31 of December 2009) is not possible to deduct VAT and apply for VAT refund in relation with: - VAT on purchase of goods and services related to refreshment and entertainment. - VAT on purchase and lease of a motor vehicle in M1 category and on purchase of passenger car in M1 category including their assembly. The restriction on the right to deduct for purchase and hiring of passenger car in M1 category and its accessories including their assembly was abolished from the 1st of January 2010. ???

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is 1.000 euro or more, or 250 Euro or more where fuel is concerned. Attachments cannot exceed 5 MB limit size so the applicant shall either optimize the scanning or include only the highest financial amounts.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    The appeal shall be filed within 15 days from the receipt of the decision. The appeal shall be filed in writing in Slovak language to Daňový úrad Bratislava I/Tax office Bratislava I, Radlinského 37, 817 89 Bratislava, Slovakia and must contain the following essentials: - accurate identification of the tax administration, - accurate identification of the appellant, - reference number of the proceedings or, as appropriate, reference number of the appealed tax precept, - specification of the contrast with the law, the status quo or other reasons, which imply that the appealed decision is incorrect or unlawful, - evidence in support of the allegations contained in the appeal, in case the appeal contains an objection not only due to contrast with the law, - proposed amendments to or withdrawal of the appealed decision. Appeal can be lodged by an agent/a representative. Power of attorney is needed (verified by a notary and translated to Slovak language by an official translator). Appellant body is obliged to take decision in 30 days time limit (in some cases within 60 days). It is possible to extent this period by superior body.

  • Further information

    - www.drsr.sk - DR SR, Nová str. 13, 975 04 Banská Bystrica, Slovakia Tax Office Bratislava 1, Radlinského str. 37, 817 89 Bratislava - VAT Act No. 222/2004 Coll

Slovenia

  • Administration website for filing the VAT refund application

  • Application form

    Submitted via eDavki Portal (http://edavki.durs.si). The qualified digital certificate is required for entry into eDavki portal. The Slovenian tax number is necessary for acquisition of the qualified digital certificate. The instructions for acquisition of the Slovenian tax number and qualified digital certificate are available at: http://www.durs.gov.si/en/aktualno/a_new_system_of_vat_refunds_for_taxable_persons/ The taxpayer, who authorizes another person for representing in VAT refund procedure in another Member State, shall also complete a special authorization, intended for authorisation in eDavki system. The authorisation for use in eDavki system is available at: http://edavki.durs.si/openportal/Pages/Mandates/Mandating.aspx.

    Corrections:

    The correction may be submitted even after the refund claim has been forwarded to the MSR. The claimant conducts the procedure in such a way that he/she chooses the claim on eDavki portal, which he/she wants to correct, and correction button. All data from a previous request are precompleted. The claimant corrects the data, which he/she wants to correct, and resubmits the claim. The original claim and correction have the same reference number in accordance with the specification.

  • Agents

    The person acting on behalf of the taxable person shall first obtain a tax identification number (applicable to persons established or residing outside Slovenia) and a qualified digital certificate which allows access to eDavki – electronic system of the Tax Administration of the Republic of Slovenia. The instructions for acquisition of the Slovenian tax number and qualified digital certificate are available at: http://www.durs.gov.si/en/aktualno/a_new_system_of_vat_refunds_for_taxable_persons/ Taxable persons granting authorisation for representation in VAT refund procedure in another EU Member State to another person shall also fill out a special authorisation form which is specifically designed for eDavki system: http://edavki.durs.si/openportal/Pages/Mandates/Mandating.aspx.

    The Tax Administration will check the authorisations for representation in VAT refund procedures in Slovenia. Authorised persons may send their letters of representation as an attachment to their VAT refund request. It is recommended that letters of representation be attached to the first request for VAT refund in Slovenia.

    Payments to agents:

    VAT refund based on a request will be made into the bank account (with an IBAN and BIC code) to be indicated and selected within the framework of the refund request submitted through electronic portal of another EU Member State. It may also be the bank account of the authorised person (intermediary/agent). The authorised person’s account should be opened with a bank established in the European Union.

  • Information

    Constraint on refund period: Yes. The claimant may file a claim for refund for: - quarters (1.1. – 31.3,; 1.4. – 30.6.; 1.7. – 30.9.; 1.10. – 31.12.); - a calendar year (1.1. – 31.12.); the reminder of a calendar year (1.11. – 31.12.).

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Slovenian and English

    Information Request Languages:

  • Handling the request

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    The Tax Administration of the Republic of Slovenia will communicate with NETP directly via email. In case where an agent is involved communication would be directed to the agent. The request for additional information would be sent to the applicant or his agent via email. If the requested party cannot communicate via email a mail will be used.

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes. ?

    MSE requested to forward the notification of the decision to the applicant:

    Yes. ?

  • Non refundable VAT

    VAT incurred which relates directly to activities which are exempt without the right to deduct. VAT incurred on expenses on which there are restrictions on the right to deduct in the Member State of Refund. VAT shall not be deductible in respect of expenditure on: a) yachts and boats intended for sport and recreation, fuels and lubricants and spare parts and services which are closely linked thereto, other than vessels used for carrying out a transport activity for passengers and goods, renting, leasing and resale; b) aircrafts, fuels and lubricants and spare parts and services which are closely linked thereto, other than aircrafts used for carrying out a transport activity for passengers and goods, renting, leasing and resale; c) passenger cars and motorcycles, fuels and lubricants and spare parts and services which are closely linked thereto, other than vehicles used for carrying out a transport activity for passengers and goods, renting, leasing and resale, vehicles used in driving schools for the provision of driver’s training programme in accordance with the regulations in force, combined vehicles for carrying out an activity of a public line and special line transport and special vehicles adapted exclusively for the transport of the deceased; d) entertainment expenses (where entertainment expenses shall include only the costs of entertainment during business and social contacts); e) costs of meals (including drinks) and accommodation expenses, other than costs, which have emerged at the taxable person at these supplies within carrying out his/her business activity.

  • Supporting documentation

    MSR If the attachment exceeds 5Mb, then it is refused and the following instruction is printed to the claimant: The copy shall not exceed 5 Mb. The scanner should be set up as follows: - Resolution 200 dpi - Black/white copies - Type of file .pdf or .tiff (compressed) - Paper size A4 If the size of the copies cannot be reduced below 5 Mb, include only copies of invoices or import documents with the highest amounts. The remaining invoices may be sent to the following e-mail address: {taken from the list of codes for each individual country}. If sending copies of invoices or import documents by ordinary e-mail represents a security risk for you, do not send invoices by e-mail. If you do not send the copies of all invoices or import documents exceeding the limit amounts, the Member State of Refund will probably request that, in accordance with Article 20 of Directive 2008/9/EC, you submit additional information. No. Info LUX. But contradictory.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    An appeal may be filled within 15 days after the serving of a decision. The appeal shall be filled in writing or orally on the record at Ljubljana Tax Office, PO Box 107, SI-1001 Ljubljana, Slovenia

  • Further information

    The texts of Slovenian Acts in the Slovenian language are published on the Ministry of Finance's internet site: http://www.mf.gov.si/slov/dav_car/predpisi_zakon_ddv.htm

Spain

  • Administration website for filing the VAT refund application

  • Application form

    Corrections:

    • Applicants may recall the original application through the portal using the unique reference number, and can then amend ‘header’ data (e-mail address, bank details etc) and invoice line details. New invoice lines cannot be added, but must be included in a new separate annual application.
    • This amended application will be submitted by electronic means and forwarded to the MSR.
    • If the original application has not been resolved, both will be resolved at the same time by the MSR.
  • Agents

    • So to file the application form on behalf of the applicant, agents must:
      • Have a Tax Identification Number (NIF number) registered in the Spanish Tax Agency's census and an electronic certificate.
      • Be registered at the Safe Electronic Notifications Service.
      • Receive an electronic power of attorney from the applicant company to receive notifications.
      • Belong to a Society or Professional Association that has an Agreement signed with the Spanish Tax Agency that allows electronic filing of applications on behalf of third parties; a personalised document of adhesion to said Agreement must be signed.
        • Professionals individuals may carry out this procedure on-line.
        • Incorporated entities must be registered in the census of corporate collaborators in the Spanish Tax Office or Agency in which the company has registered its tax address.

    No documentation requirements for agents. VADEMECUM, With written authorisation, LUX INFO

    Payments to agents:

    The Spanish Tax Agency will verify the filing party's capacity to file the application only in those cases in which said filing party requests direct payment of the applicant's refund amount:  -          Original power of attorney granted before a Notary Public in which the grantor's capacity to act on behalf and in representation of the represented entity is expressly stated, in addition to authorisation for collecting the applicant's refunds. -          If the Notary Public is not Spanish, the power of attorney must carry the Hague Apostille; in the event that the Notary's country of residence has not subscribed to the Hague Convention, it must be duly legalised. The power of attorney must be fully worded in Spanish or translated by a sworn translator.

  • Information

    Constraint on refund period: Period limited to calendar quarters (01/01-31/03, 01/04-30/06, 01/07-30/09, 01/10-31/12, yearly 01/01-31/12).

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Spanish or English.

    Information Request Languages: Spanish

  • Handling the request

    • The Spanish Tax Agency shall notify by e-mail:
      • The correct receipt of the application, sending the applicant an electronic acknowledgement of receipt and assigning a file number to the refund application.
      •  The inappropriateness of sending the application when the requirements for sending the application to the MSR are not met.
      • Any other communication that the MSR may send via the Spanish Tax Agency.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    Yes (by email) the Spanish Tax Agency shall notify the applicant or, if applicable, the filing party, of the date of receipt of the application by means of an e-mail message The reference number of the application will be the same as the one issued by the Member State of Establishment.

    MSE requested to forward the notification of the date of receipt to the applicant:

    Yes. Notification of refund approval or rejection agreement shall be sent, depending on the circumstances, directly by the Spanish Tax Agency or with the collaboration of the applicant's MSE.

    MSE requested to forward the notification of the decision to the applicant:

  • Non refundable VAT

    - Expenses without any relationship with the activity - Travel agents - Jewels, precious stones, gold and platinum - Vehicles, motorbikes, services and fuel. The amount refunded relating to these expenses is only 50%. In these cases the amount refunded is only 50% of the expenses. - Attention to the customers, wage-earnings or third persons. - Acquisitions of pleasure boats.

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is €1000 or more, or €250 or more where fuel is concerned. The applicant has to choose the invoices related to the highest amounts.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    The partial or total rejection of an application could be appealed by the applicant following the dispositions of “Título V de la Ley 58/2003, de 17 de diciembre, General Tributaria”. If the applicant wants to appeal against a decision, he must choose one of these procedures within a period of a month after the day of the notification: (1) To present an appeal for reversal by means of a written document addressed to the organ which issued the decision. This document must include the following information : – Name/social Name and Tax Identification Number (N.I.F.), and if it is the case, the name and NIF of the agent. – The appealed decision; its date and its reference number. – Specific statement that no claim (reclamación económico-administrativa) has been submitted to the Central Economic-Administrative Court (Tribunal Económico-Administrativo Central). – Reasons for appealing the decision. – Place, date and signature. (2) To present an economic-administrative claim (Reclamación económicoadministrativa) before the Central Economic-Administrative Court (Tribunal Económico-Administrativo Central), body which does not depend on the Tax Agency.

  • Further information

    A non established taxable person can get information from the WEB of the Spanish Tax Agency, Agencia Estatal de Administración Tributaria, (hereinafter referred to as the AEAT), through the Portal “Campañas”, link Procedimiento de solicitudes de devolución no establecidos” Oficina Nacional de Gestión Tributaria. Departamento de Gestión Tributaria Agencia Estatal de Administración Tributaria Ministerio de Economía y Hacienda. Address: c/ Infanta Mercedes 49 28020 Madrid SPAIN

Sweden

  • Administration website for filing the VAT refund application

  • Application form

    • The company must inform the Swedish Tax Agency in advance of who is going to login and submit the application on its behalf, by sending in the following form.
    • The applicant must have a personal electronic identification (E-Id) to login. To obtain an E-ID a Swedish personal number is required. 
    • A tutorial concerning the filing of the application form is available.

    Corrections:

    • There is no possibility to correct a submitted application (the applicant must send a new application).
  • Agents

    •  The company may authorise a Swedish agent (in possession of an E-Id) by sending in the form mentioned in "Application Form".
    • Foreign agents (not in possession of an E-Id) may obtain temporarily a digital certificate for filing the application form on behalf of the company. The following form must be filled in and sent to the Swedish Tax Agency.  
    • More information on the use of foreign agents.   

    No additional information With written authorisation LUX

    Payments to agents:

    Yes, if the agent’s bank account number is stated in the application for refund.

  • Information

    Constraint on refund period:

    Minimum calendar year: 4000 SEK

    Minimum less calendar year, more 3 months: 500 SEK

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Swedish, English or German

    Information Request Languages: Swedish or English

  • Handling the request

    • The applicant will receive electronic confirmation of receipt by the Swedish Tax Agency.
    • The MSR will send to the applicant the confirmation of receipt by e-mail.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • No

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • No

    MSE requested to forward the notification of the date of receipt to the applicant:

    No, the Swedish Tax Agency will communicate directly with the applicant via the e-mail address stated in the application for refund.

    MSE requested to forward the notification of the decision to the applicant:

    No, the Swedish Tax Agency will communicate directly with the applicant via the e-mail address stated in the application for refund.

  • Non refundable VAT

    • VAT related to the buying of a car or motor bike. 
    • 50% of VAT incurred on costs for car/motor bike rental or leasing. 
    • VAT incurred on entertainment costs. A prerequisite for reimbursement of VAT incurred on entertainment costs is that the costs and the business are directly related to each other. Reimbursement is not granted for private consumption (cost of living/private hospitality). The number of participants, their names and the companies they represent shall be stated in connection with the invoice. The amount of VAT reimbursable is limited to SEK 22:50 per person per entertainment lunch, dinner or supper. 
    • VAT related to permanent dwelling. 
    • Refunds of VAT are not given to a travel agency for goods and services that have directly benefited the traveller. 
    • VAT incurred on costs that have no relevance to the claimant’s nature of business. 
    • VAT indicated on invoices not addressed to the claimant. 
    • VAT incurred on costs considered being of a personal, private nature.
  • Supporting documentation

    No.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    The applicant must send a duly signed letter to the Swedish Tax Agency. The appeal must be submitted within six years from the end of the calendar year to which the application referred.

  • Further information

    Phone number from abroad.+46 8 564 851 60 Companies from Denmark, Faroe Islands, Iceland, Greenland, Poland, Slovakia Slovenia Check republic, Germany and Austria, should contact Swedish Tax Agency International Tax Office SE-205 31 Malmö Sweden Fax: +46 40 14 62 03 Email: [email protected] Companies from all other countries should contact: Swedish Tax Agency Tax Office 9 SE-106 61 Stockholm Sweden Fax: +46 10 574 18 11 Email: [email protected]

The Netherlands

  • Administration website for filing the VAT refund application

  • Application form

    • The Administration website is only accessible with logindata, which can be obtained by filling out and sending to the Dutch Tax Office the following form.
    • If it is acknowledged that the company is established in the Netherlands for VAT purposes, the logindata and password are sent to the company’s representative at the company’s address.

    Corrections:

    • Not possible.
  • Agents

    • Agents shall obtain their own logindata by filling out and sending the following form
    • Additionally, the manager of the company must authorise him as intermediary in the webportal.

    A power of attorney in name and on behalf of the applicant.

    Payments to agents:

    Yes, with a power of attorney.

  • Information

    Constraint on refund period:

    Minimum calendar year: 50 €

    Minimum less calendar year, more 3 months: 400 €

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: Dutch, English or German

    Information Request Languages: Dutch, English or German.

  • Handling the request

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • Yes

    MSE requested to forward the notification of the date of receipt to the applicant:

    No.

    MSE requested to forward the notification of the decision to the applicant:

    No, decisions are sent by mail.

  • Non refundable VAT

    - Representation expenses (over threshold) - Gifts (over threshold) - Goods and services for personal use by employees (over threshold) - Food & drinks in hotels, cafés, bars and restaurants

  • Supporting documentation

    MSE As MSE the Netherlands advises the applicants to delete invoices with limited interest. This implies that the actual refund request to be sent to the MSR contains the invoices with the largest VAT amounts. Only the file format jpg, tiff and pdf are allowed. They may also be bundled in a zip file. MSR Copies of invoices are not required.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    An applicant should file a written appeal against the decision of the Tax Office in Heerlen within six weeks after the date of issue. The Tax Office must reply within six weeks after receiving the appeal.

  • Further information

    Belastingdienst/Limburg/kantoor Buitenland Afdeling Omzetbelasting Postbus 2865 6401 DJ Heerlen Nederland Tel : (+31) 45 577 95 00 /90 00 (8h-17h) Tel : (+31) 0 800 0543 (Helpdesk) Fax : (+31) 45 577 96 34/ 94 72

United Kingdom

  • Administration website for filing the VAT refund application

  • Application form

    • The company must register with HMRC's Online Services and enrol for the “VAT EU Refunds”.
    • You can find information regarding the application form in Notice 723A.

    Corrections:

    • Amendments can be made to claims previously submitted buy only to change or delete existing invoices; new invoices cannot be added.
    • When a correction is made, the corrected application will be given a new time stamp.
      • If the corrections are not significant, then the MSR will work within the confines of the original receipt date and the consequent four months deadline.
      • However, if the corrections are significant and the four month time period is advanced, then the MSR can set a new receipt date if they feel it is justified. This will have the effect of starting the four month clock again.
  • Agents

    The agent must send by mail, tot the HMRC, a letter of authority from their client.

    Payments to agents:

    Yes – provided the required letter of authority is provided (the account must be in the EU).

  • Information

    Constraint on refund period: No

    Minimum calendar year: 35 GBP

    Minimum less calendar year, more 3 months: 295 GBP

    Use of subcategories: yes

    NACE Rev. 2 Codes: yes

    Application Languages: English

    Information Request Languages: English

  • Handling the request

    • Once the application form is submitted, the company will receive notifications showing when the application was forwarded to the MSR and when the MSR has received it.

    Requirement of a scanned copy of the decision to forward notification to applicant:

    • Yes

    Requirement of a scanned copy of the prorrata adjustment to forward notification to applicant :

    • Yes

    MSE requested to forward the notification of the date of receipt to the applicant:

    No, HMRC will communicate directly with the applicant by e-mail.

    MSE requested to forward the notification of the decision to the applicant:

    No, HMRC will communicate directly with the applicant by e-mail.

  • Non refundable VAT

    - Purchase of motor cars; - Goods and services used for the purposes of business entertainment.

  • Supporting documentation

    MSR Applicants must attach to their electronic refund applications scanned copies of invoices or importation documents if the taxable amount is 200 GBP or more, or €750 GBP or more where fuel is concerned. Attachments exceeding 5 mb will be automatically removed by the UK system. HMRC’s claims processing unit will therefore receive the application without attachment(s), which may give rise to rejection or a request for further information.

    National currency - non fuel invoices:

    National currency - fuel invoices:

  • VAT grouping

    yes

  • Appeals

    Details are available from the HMRC website at http://www.hmrc.gov.uk/vat/managing/problems/pay-probs/appeals.htm

  • Further information

    http://www.hmrc.gov.uk/index.htm HM Customs & Excise VAT Overseas Repayment Unit Custom House PO Box 34 Londonderry BT48 7AE Northern Ireland United Kingdom Tel : (+44) 2871 376 200 Tel : (+44) 208 929 01 52 (Helpdesk) Fax : (+44) 2871 372 520 E-mail : [email protected]

Comments are closed.