- The MSE shall forward that application to the MSR. However, the MSE shall not forward the application where, during the refund period, certain circumstances apply to the applicant in the MSE.
- The MSE shall notify the applicant by electronic means of the decision it has taken.
- The MSR shall notify the applicant without delay, by electronic means, of the date on which it received the application.
Forwarding the application
When in the MSE the applicant:
- Is not a taxable person for VAT purposes;
- Carries out only supplies of goods or of services which are exempt without deductibility of the VAT paid at the preceding stage pursuant to the following:
- The exemptions for certain activities in the public interest contemplated in article 132 of the VAT Directive.
- The exemptions for other activities contemplated in articles 135 and 136 of the VAT Directive.
- The derogations for States which were members of the Community on 1 January 1978 contemplated in articles 371 and 374 of the VAT Directive.
- The derogations for States which acceded to the Community after 1 January 1978 contemplated in articles 375 to 377, article 378(2)(a), article 379(2) or articles 380 to 390 of the VAT Directive.
- Provisions providing for identical exemptions contained in the 2005 Act of Accession.
- Is covered by the exemption for small enterprises contemplated in Articles 284, 285, 286 and 287 of Directive 2006/112/EC
- Is covered by the common flat-rate scheme for farmers contemplated in Articles 296 to 305 of Directive 2006/112/EC.
Is it possible to appeal against the decision of the MSE of not forwarding the application to the MSR?
This depends upon each MSR. You can check the requirements of each MSR in Country Information > Member State of Refund > Handling the request