Additional information requests

  • However, where the MSR considers that it does not have all the relevant information on which to make a decision in respect of the whole or part of the refund application, it may request, by electronic means, additional information, in particular from the applicant or from the competent authorities of the MSE, within the four-month period that is established for notifying the decision.
    • Where the additional information is requested from someone other than the applicant or a competent authority of a Member State, the request shall be made by electronic means only if such means are available to the recipient of the request.
  • The MSR shall be provided with the information requested within one month of the date on which the request reaches the person to whom it is addressed.
  • Where the MSR requests additional information, it shall notify the applicant of its decision to approve or refuse the refund application within two months of receiving the requested information or, if it has not received a reply to its request, within two months of expiry of the time limit for providing the MSR with the requested information.
  • However, the period available for the decision in respect of the whole or part of the refund application shall always be at least six months from the date of receipt of the application by the MSR.
  • If necessary, the MSR may request further additional information. In this case, it shall notify the applicant of its decision in respect of the whole or part of the refund application within eight months of receipt of the application by that Member State.

FAQ

Additional information requests

What sort of information can the MSR ask for?

The information may include the submission of the original or a copy of the relevant invoice or import document where the MSR has reasonable doubts regarding the validity or accuracy of a particular claim. In that case the Member States are not limited by the mentioned thresholds for making it mandatory to send a copy of the invoices.

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What happens when the tax administration of the MSR does not issue a decision regarding the refund within the established time limits?

If, under the law of the MSR, failure to take a decision on a refund application within the specified time limits is not regarded either as approval or as refusal, any administrative or judicial procedures which are available in that situation to taxable persons established in that Member State shall be equally available to the applicant.

If no such procedures are available, failure to take a decision on a refund application within these time limits shall mean that the application is deemed to be rejected.

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In what language shall the additional information be provided in?

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

 

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