First step

  • The application can refer to a calendar quarter or a full year and the dead-line is the 30th of September of the following year.
  • The same will refer to all the VAT quotas incurred in other member states different from the one where the applicant resides during the period declared and which the applicant wants to be reimbursed.
  • A breakdown of the transactions giving rise to the VAT quotas declared must also be detailed. To this end, the codes provided by the system must be used and the same could vary depending of the local regulations of the member state where the VAT was incurred.
  • In principle, the language to be used is any of those determined by the member state where the applicant has its residence. However, there could be some information referring to the VAT quotas declared which must be provided in any of the languages established by the regulation of the member state where the same were incurred (the website informs of such possible languages which, normally, include English).
  • Depending of the member state where the VAT is incurred electronic copies of original supporting invoices exceeding certain thresholds must be attached to the application. The format of the files to be provided could also vary depending of the member state involved.
  • The application must mention:
    • An e-mail address where subsequent correspondence from the authorities is to be addressed.
    • A bank account where the refund is to be made. For the case that such account is in the name of the agent the same must be duly empowered to collect the refund according to the regulations of the country where the VAT to be reimbursed has been incurred.

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