VAT REFUND PREFERENCES
1 OCTOBER 2013
MSREF: Member State of Refund
MSEST: Member State of Establishment
NETP: Non-Established Taxable Person
NACE: CAEN
|
Article 9.2 |
Article 10 |
Article 11 |
Article 12 |
Article 16 |
Article 17 |
Article 19 - Notifications |
Article 19.2 - Orignal copy |
Agents |
Corrections |
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|
Article 9.2. Use of sub-codes will be requested |
Article 10. Invoice copies will be requested |
Article 10. Threshold in national currency |
Article 11. NACE Level 4 codes will be requested |
Article 12. The following languages will have to be used |
Article 16: Constraints on refund period as MSREF |
Article 17: VAT amount thresholds in national currency |
Article 19.1. MSEST will be requested to forward the notification to the NETP |
Article 19.2. MSEST will be requested to forward the notification to the NETP |
Article 19.2. As MSEST a scanned copy of the decision will be needed to notify the NETP |
Circumstances under which claim can be submitted by a third party |
Can refund be made to 3rd party? |
Allow to send corrections as MSEST? |
Allow to receive corrections as MSREF? |
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|
First language |
Second language |
Third language |
of the decision |
of the pro-rata adjustment |
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Article 9.2: Field 1 |
Article 10 : Field 1 |
Article 10 : Field 2 |
Article 11 : Field 1 |
Article 12 : Field 1 |
Article 12 : Field 2 |
Article 12 : Field 3 |
Article 16 : Field 1 |
Article 17 : Field 1 |
Article 19 : Field 1 |
Article 19 : Field 2 |
Article 19 : Field 3 |
Article 19 : Field 4 |
Agents : Field 1 |
Agents : Field 2 |
Corrections : Field 1 |
Corrections : Field 2 |
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|
AT AUSTRIA |
Answer - choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
DE - Deutsch |
EN - English |
5. Multiple of calendar quarters are allowed (e.g. 2 consecutive quarters) |
50 EUR and 400 EUR |
Yes |
Yes |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
|
|
Comment - freetext |
will be sometimes requested in accordance with risk analysis and Article 20 |
in general |
only comments Art. 9(1)10 |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
BE BEGIUM |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
FR - Français |
NL - Nederlands |
DE - Deutsch |
50 EUR and 400 EUR |
No |
Yes |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
|
|
Comment - freetext |
2.500 or 1.000 euros |
Fourth language : EN |
only if negative or partial decision |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
BG BULGARIA |
Answer - choice |
Yes |
Never |
No |
Yes |
BG - Bulgarian |
EN - English |
100 BGN and 800 BGN |
Yes |
Yes |
Yes |
Yes |
No |
Yes |
Yes |
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|
Comment - freetext |
All subcodes |
Could be required under Art.20 |
An written authorisation should be presented in person to tax office |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
CY CYPRUS |
Answer - choice |
No |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
EL - Greek |
EN - English |
TR - Turkish |
50 EUR and 400 EUR |
Yes |
Yes |
Yes |
No |
With written authorisation |
Yes, at taxable person's request |
Yes |
Yes |
|
|
Comment - freetext |
For the moment Cyprus will not use any subcodes , this may will change after if there is a need |
In accordance with thresholds in Article 10 |
Before the 1/07/09 the NETP will be notified by e-mail |
Before the 1/07/09 the NETP will be notified by e-mail |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
CZ CZECH REP. |
Answer - choice |
No |
Systematically |
Yes |
CS - Czech |
No |
No |
Yes |
Yes |
With power of attorney |
Yes, details provided by applicant |
Yes |
Yes |
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|
Comment - freetext |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
DE GERMANY |
Answer - choice |
No |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
DE - Deutsch |
EN - English |
8. No other constraint than not more than one calendar year and less than three calendar months |
50 EUR and 400 EUR |
No |
No |
No |
No |
With power of attorney |
Yes, details provided by applicant |
Yes |
Yes |
|
|
Comment - freetext |
In accordance with thresholds in Article 10 |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
DK DANMARK |
Answer - choice |
Yes |
Never |
Not applicable |
Yes |
DA - Dansk |
EN - English |
DE - Deutsch |
8. No other constraint than not more than one calendar year and less than three calendar months |
400 DKK and 3000 DKK |
Yes |
Yes |
No |
No |
With power of attorney |
Yes, with power of attorney |
No |
Yes |
|
Comment - freetext |
December 2010? |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
14/01/2013 |
21/12/2012 |
21/12/2012 |
|
|
EE ESTONIA |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
ET - Estonian |
EN - English |
8. No other constraint than not more than one calendar year and less than three calendar months |
50 EUR and 400 EUR |
Yes |
Yes |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
|
|
Comment - freetext |
In accordance with thresholds in Article 10 |
Values before 01.01.2011: 3912 EEK and 15647 EEK |
Values before 01.01.2011: 782 EEK and 6258 EEK |
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|
Valid From |
21/12/2012 |
21/12/2012 |
10/01/2013 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
10/01/2013 |
21/12/2012 |
10/01/2013 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
EL GREECE |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
EL - Greek |
EN - English |
FR - Français |
50 EUR and 400 EUR |
Yes |
Yes |
Yes |
Yes |
With power of attorney |
Yes, at taxable person's request |
Yes |
Yes |
|
|
Comment - freetext |
In accordance with thresholds in Article 10 and agreement reached at Lisbon for higher value invoices/importations |
Decision will be uploaded to Web site. |
Adjustment will be uploaded to Web site. |
the POA must be notarised and apostiled |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
ES SPAIN |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
ES - Español |
EN - English |
1. Period limited to calendar quarters |
50 EUR and 400 EUR |
Yes |
Yes |
No |
No |
With written authorisation |
Yes, with power of attorney |
Yes |
Yes |
|
|
Comment - freetext |
In accordance with thresholds in Art. 10 |
Only for comments art.9 |
Quarterly (01/01 - 31/03, 01/04 - 30/06, 01/07 - 30/09, 01/10 - 31/12 ), yearly (01/01 - 31/12) |
By e-Mail |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
FI FINLDAND |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
1000 EUR |
Yes |
FI - Suomea |
SV - Svenska |
EN - English |
8. No other constraint than not more than one calendar year and less than three calendar months |
50 EUR and 400 EUR |
Yes |
Yes |
Yes |
No |
With power of attorney |
Yes, at taxable person's request |
Yes |
Yes |
|
Comment - freetext |
When the taxable amount on an invoice or importation document is EUR 1000 or more. |
|||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
FR FRANCE |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
FR - Français |
EN - English |
8. No other constraint than not more than one calendar year and less than three calendar months |
50 EUR and 400 EUR |
Yes |
Yes |
No |
No |
With power of attorney |
Yes, at taxable person's request |
No |
No |
|
|
Comment - freetext |
in addition to the literal description provided by Article 8 |
In accordance with thresholds in Article 10 |
or remainder of a calendar year (01/11 - 31/12) |
Transmission for information and in case of partial acceptance or refusal FR send a parallel paper copy of decision by regular post directly to applicant |
but technical developments during the year 2010 is expected to make disposition on the web portal Official copy of the decision |
With power of attorney and account must be in EU |
||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
GB GREAT BRITAIN |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
£200 and £750 |
Yes |
EN - English |
8. No other constraint than not more than one calendar year and less than three calendar months |
£35 and £295 |
No |
No |
Yes |
Yes |
With written authorisation |
Yes, at taxable person's request |
Yes |
Yes |
||
|
Comment - freetext |
In accordance with thresholds in Article 10 |
Account must be in EU |
||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
HR CROATIA |
Answer - choice |
Yes |
Never |
Yes |
HR - Hrvatski |
EN - English |
8. No other constraint than not more than one calendar year and less than three calendar months |
400,00 HRK and 3.100,00 HRK |
Yes |
Yes |
Yes |
Yes |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
||
|
Comment - freetext |
||||||||||||||||||
|
Valid From |
19/06/2013 |
19/06/2013 |
20/12/2012 |
19/06/2013 |
10/09/2013 |
19/06/2013 |
20/12/2012 |
19/06/2013 |
19/06/2013 |
19/06/2013 |
19/06/2013 |
19/06/2013 |
19/06/2013 |
19/06/2013 |
19/06/2013 |
19/06/2013 |
19/06/2013 |
|
|
HU HUNGARY |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
63000 HUF and 300000HUF |
No |
HU - Hungarian |
EN - English |
FR - Français |
8. No other constraint than not more than one calendar year and less than three calendar months |
13 000 HUF and 100 000 HUF |
No |
No |
Yes |
Yes |
With power of attorney |
Yes, at taxable person's request |
Yes |
Yes |
|
Comment - freetext |
in accordance with threshold in Article 10 |
Fourth language:DE |
Multiple claims can be submitted for the same refund period, but maximum five claims per year in total |
If third party has special qualifications |
With power of attorney and account must be in EU |
|||||||||||||
|
Valid From |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
28/01/2013 |
|
|
IE IRELAND |
Answer - choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
EN - English |
GA - Irish |
50 EUR and 400 EUR |
Yes |
Yes |
No |
No |
With written authorisation |
Yes, with power of attorney |
Yes |
Yes |
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|
Comment - freetext |
Irish |
|||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
IT ITALY |
Answer - choice |
Yes |
Never |
Yes |
IT - Italiano |
EN - English |
FR - Français |
1. Period limited to calendar quarters |
50 EUR and 400 EUR |
Yes |
Yes |
Yes |
No |
With power of attorney and 3rd party registration in MSR |
No |
No |
No |
|
|
Comment - freetext |
Will be sometimes requested under Article 20 |
quarterly (01/01 - 31/03, 01/04 - 30/06, 01/07 - 30/09, 01/10 - 31/12 ), yearly (01/01 - 31/12) |
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|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
LT LITHUANIA |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
900 LTL and 3500 LTL |
Yes |
LT - Lithuanian |
EN - English |
8. No other constraint than not more than one calendar year and less than three calendar months |
170 LTL and 1380 LTL |
Yes |
Yes |
No |
No |
With power of attorney and 3rd party registration in MSR |
Yes, at taxable person's request |
No |
No |
|
|
Comment - freetext |
In accordance with thresholds in Article 10 |
|||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
LU LUXEMBOURG |
Answer - choice |
No |
Never |
250 EUR and 1000 EUR |
Yes |
FR - Français |
DE - Deutsch |
EN - English |
50 EUR and 400 EUR |
No |
No |
No |
No |
With written authorisation |
Yes, at taxable person's request |
No |
No |
|
|
Comment - freetext |
Notifications may be made on a case-by-case request in accordance with art. 14-16 of Council Regulation (EC) only in exceptional cases. |
Notifications may be made on a case-by-case request in accordance with art. 14-16 of Council Regulation (EC) only in exceptional cases. |
Notifications may be made on a case-by-case request in accordance with art. 14-16 of Council Regulation (EC) only in exceptional cases. |
Notifications may be made on a case-by-case request in accordance with art. 14-16 of Council Regulation (EC) only in exceptional cases. |
Foreseen in future. |
Foreseen in future. |
||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
LV LATVIA |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
175,70LVL and 702,80 LVL |
Yes |
LV - Latvian |
EN - English |
35,14 LVL and 281,12 LVL |
Yes |
Yes |
Yes |
Yes |
With power of attorney |
Yes, at taxable person's request |
Yes |
Yes |
||
|
Comment - freetext |
In accordance with thresholds in Article 10 |
|||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
22/08/2013 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
MT MALTA |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
MT - Maltese |
EN - English |
8. No other constraint than not more than one calendar year and less than three calendar months |
50 EUR and 400 EUR |
Yes |
Yes |
No |
No |
With written authorisation |
Yes, with power of attorney |
Yes |
Yes |
|
|
Comment - freetext |
In Accordance with thresholds in Art. 10 |
Only if Authorised |
Original Required |
|||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
NL NETHERLANDS |
Answer - choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
NL - Nederlands |
EN - English |
DE - Deutsch |
50 EUR and 400 EUR |
No |
No |
Yes |
Yes |
With power of attorney |
Yes, with power of attorney |
No |
Yes |
|
|
Comment - freetext |
Foreseen in future. |
|||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
PL POLAND |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
PL - Polish |
8. No other constraint than not more than one calendar year and less than three calendar months |
50 EUR and 400 EUR |
Yes |
No |
No |
No |
With written authorisation |
No |
Yes |
Yes |
||
|
Comment - freetext |
In Accordance with thresholds in Art. 10 |
I. e. the equivalent in national currency (PLN) |
or remainder of a calendar year (01/11 - 31/12) |
I. e. the equivalent in national currency (PLN) |
||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
PT PORTUGAL |
Answer - choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
PT - Português |
EN - English |
50 EUR and 400 EUR |
No |
No |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
||
|
Comment - freetext |
Notifications may be made on a case-by-case request in accordance with art. 14-16 of Council Regulation (EC) only in exceptional cases. |
Notifications may be made on a case-by-case request in accordance with art. 14-16 of Council Regulation (EC) only in exceptional cases. |
In name and behalf of the taxpayer |
|||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
RO ROMANIA |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
1057,05 RON and 4228,20 RON |
Yes |
RO - Romanian |
211,41 RON and 1691,28 RON |
No |
No |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
|||
|
Comment - freetext |
In accordance with thresholds in Article 10 |
|||||||||||||||||
|
Valid From |
26/03/2013 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
26/03/2013 |
26/03/2013 |
|
|
SE SWEDEN |
Answer - choice |
Yes |
Never |
Not applicable |
Yes |
SV - Svenska |
EN - English |
DE - Deutsch |
500 SEK and 4000 SEK |
No |
No |
No |
No |
With written authorisation |
Yes, details provided by applicant |
Yes |
Yes |
|
|
Comment - freetext |
||||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
SI SLOVENIA |
Answer - choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
SL - Slovenian |
EN - English |
1. Period limited to calendar quarters |
50 EUR and 400 EUR |
Yes |
Yes |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
|
|
Comment - freetext |
quarterly (01/01 - 31/03, 01/04 - 30/06, 01/07 - 30/09, 01/10 - 31/12 ), yearly (01/01 - 31/12) or remainder of a calendar year (01/11 - 31/12) |
|||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|
|
SK SLOVAKIA |
Answer - choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
SK - Slovak |
8. No other constraint than not more than one calendar year and less than three calendar months |
50 EUR and 400 EUR |
Yes |
Yes |
Yes |
Yes |
With power of attorney |
Yes, at taxable person's request |
Yes |
Yes |
||
|
Comment - freetext |
In accordance with thresholds in Article 10 |
|||||||||||||||||
|
Valid From |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
21/12/2012 |
|