How?

  • To obtain a refund of VAT in the MSR, the taxable person not established in the MSR shall address an electronic refund application to that Member State and submit it to the MSE via the electronic portal set up by that Member State. You can check the information concerning the different application forms in Country information > Member State of Establishment > Application Form.
  • A representative or agent is normally allowed to submit an application. However, each Member State has their own rules regarding the degree and means of representation, and other limitations. You can check the different requirements for agents in the MSE in Country information > Member State of Establishment > Agents.
  • MSR may require the applicant to submit by electronic means a copy of the invoice or importation document with the refund application where the taxable amount on an invoice or importation document is EUR 1 000 or more or the equivalent in national currency, and where the invoice concerns fuel, the threshold is EUR 250 or the equivalent in national currency. You can check which MSR have established this requirement in Country information > Member State of Refund > Supporting documentation.

FAQ

How

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

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

1)      Fuel

2)      Hiring of means of transport

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

4)      Road tolls and road user charges

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

6)      Accommodation

7)      Food, drink and restaurant service

8)      Admission to fairs and exhibitions

9)      Expenditure on luxuries, amusements and entertainment

10)    Other goods and services

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

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

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

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What information is required for each invoice or importation document?

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

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

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What information is required in the refund application?

  1. The applicant’s name and full address;
  2. An address for contact by electronic means;
  3. A description of the applicant’s business activity for which the goods and services are acquired.MSR may require the applicant to provide a description of his business activity by using the harmonised codes NACE Rev. 2. You can check which Member States require the use of the NACE Rev. 2 codes for describing the business activity in Country Information > Member State of Refund > Information > NACE Rev. 2 Codes
  4. The refund period covered by the application;
  5. A declaration by the applicant that he has not supplied goods and services deemed to have been supplied in the MSR during the refund period, with the exception of the referred transactions that are permitted (see the section Eligibility > WHO?).
  6. The applicant’s VAT identification number or tax reference number;
  7. The bank account details including IBAN and BIC codes.
  8. Certain information regarding the relevant invoices or importation documents.

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Is the agent required to prove their authorisation in the MSR?

This depends upon each Member State. You can check the different requirements for agents in the MSR  in Country information > Member State of Refund > Agents.

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In what language shall the application be filled in?

Each MSR establishes the language/s that can be used for filing in the application. You can check the language requirements in Country information > Member State of Refund > Information > Application languages

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Is it possible to correct the application?

Each MSE establishes the means, if any, to correct an already submitted application. You can check which MSE offer this possibility in Country Information > Member State of Establishment > Application form_Corrections

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Are payments to agents allowed?

This depends upon each MSR. You can check the requirements of each MSR in Country Information > Member State of Refund > Agents

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