Country information


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In this section you can obtain information on the refund procedure of the VAT incurred in other EU Member States different from the one where the applicant is established (Council Directive 2008/9/EC, of 12 February 2008).

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Click on the map or select from menu so to access the main data about the VAT reimbursement procedure (MSR):

Austria

  • Agents

    • 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

    • 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

  • Agents

    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

    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

  • Agents

    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

    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

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

Cyprus

  • 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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • 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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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

    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

  • Agents

    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 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

  • 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

    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

  • Agents

    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

    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

Slovenia

  • Agents

    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

    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

Spain

  • Agents

    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

    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

  • 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

    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

  • Agents

    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

    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

  • 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

    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]

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