Refusal

  • Where the refund application is refused in whole or in part, the grounds for refusal shall be notified by the MSR to the applicant together with the decision.

FAQ

Refusal

Is it possible to appeal against refusal decisions?

Appeals against decisions to refuse a refund application may be made by the applicant to the competent authorities of the MSR in the forms and within the time limits laid down for appeals in the case of refund applications from persons who are established in that Member State.

You can check the specific appeal procedure for each Member State in Country Information > Member State of Refund > Appeals

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What happens when a refund has been obtained in a fraudulent way? Can the MSR impose any penalty?

Where a refund has been obtained in a fraudulent way or otherwise incorrectly, the competent authority in the MSR shall proceed directly to recover the amounts wrongly paid and any penalties and interest imposed in accordance with the procedure applicable in the MSR, without prejudice to the provisions on mutual assistance for the recovery of VAT.

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What happens if the penalty or interest is not paid?

Where an administrative penalty or interest has been imposed but has not been paid, the MSR may suspend any further refund to the taxable person concerned up to the unpaid amount.

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What happens if the supplier has incorrectly charged VAT?

Where VAT has been charged incorrectly under the rules of the MSR, for example, on an exempt or zero-rated supply, the claim will be rejected.

The applicant will need to contact the supplier for a reimbursement of any VAT incorrectly charged.

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