VAT REFUND PREFERENCES
1 NOVEMBER 2010
MSREF: Member State of Refund
MSEST: Member State of Establishment
NETP: Non-Established Taxable Person
NACE: CAEN
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Row updated since last release. |
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Row which content is not compliant ith the Directive or the Specifications. |
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Member State not having provided their particular features. |
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New columns (to be checked by Member States) |
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Notes: All particular features refer to MSREF except the "Article 19.2 - Original copy" that refers to MSEST. |
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The information in the columns "Corrections" was provided by the Member State and is taken from the VAT Refund Implementation Plan Excel Sheet. It indicates the readiness of the Member States to accept corrected applications, either as MSEST or as MSREF. |
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- The first column indicates if the MS, as MSEST, accepts corrected applications from their national operators. |
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- The second column indicates if the MS, as MSREF, is in the position to accept corrected applications from non-established operators. MSREF not accepting corrections must reject the message in accordance with the specifications. |
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Article 9.2 |
Article 10 |
Article 11 |
Article 12 |
Article 16 |
Article 17 |
Article 19 - Notifications |
Article 19.2 - Original 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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AT |
Answer -- choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
DE - Deutsch |
EN - English |
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3. 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 |
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Comment -- free text |
will be sometimes requested in accordance with risk analysis and Article 20 |
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in general |
only comments Art. 9(1)10 |
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BE |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
FR - Français |
NL - Nederlands |
DE - Deutsch |
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50 EUR and 400 EUR |
No |
Yes |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
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Comment -- free text |
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2.500 or 1.000 euros |
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Fourth language : EN |
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only if negative or partial decision |
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BG |
Answer -- choice |
Yes |
Never |
No |
Yes |
BG - Bulgarian |
EN - English |
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100 BGN and 800 BGN |
Yes |
Yes |
Yes |
Yes |
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No |
Yes |
Yes |
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Comment -- free text |
All subcodes |
Could be required under Art.20 |
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An written authorisation should be presented in person to tax office |
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CY |
Answer -- choice |
No |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
EL - Greek |
EN - English |
TR - Turkish |
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50 EUR and 400 EUR |
Yes |
Yes |
Yes |
No |
With written authorisation |
Yes, at taxable person's request |
Yes |
Yes |
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Comment -- free text |
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 |
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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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CZ |
Answer -- choice |
No |
Systematically |
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Yes |
CS - Czech |
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No |
No |
Yes |
Yes |
With power of attorney |
Yes, details provided by applicant |
Yes |
Yes |
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Comment -- free text |
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DE |
Answer -- choice |
No |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
DE - Deutsch |
EN - English |
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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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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DK |
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 |
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Comment -- free text |
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December 2010? |
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EL |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
EL - Greek |
EN - English |
FR - Français |
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50 EUR and 400 EUR |
Yes |
Yes |
Yes |
Yes |
With power of attorney |
Yes, at taxable person's request |
Yes |
Yes |
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Comment -- free text |
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In accordance with thresholds in Article 10 and agreement reached at Lisbon for higher value invoices/importations |
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Decision will be uploaded to Web site. |
Adjustment will be uploaded to Web site. |
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the POA must be notarised and apostiled |
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EE |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
3912 EEK and 15647EEK |
Yes |
ET - Estonian |
EN - English |
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8. No other constraint than not more than one calendar year and less than three calendar months |
782 EEK and 6258 EEK |
Yes |
Yes |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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but in case of partial acceptance or refusal EE legislation requires us to send a paper copy of decision by regular post directly to applicant or to relay it through MSEST |
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ES |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
ES - Español |
EN - English |
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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 |
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Comment -- free text |
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In accordance with thresholds in Art. 10 |
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Only for comments art.9 |
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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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By e-Mail |
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FI |
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 |
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Comment -- free text |
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When the taxable amount on an invoice or importation document is EUR 1000 or more. |
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FR |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
FR - Français |
EN - English |
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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 |
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Comment -- free text |
in addition to the literal description provided by Article 8 |
In accordance with thresholds in Article 10 |
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or remainder of a calendar year (01/11 - 31/12) |
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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 |
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With power of attorney and account must be in EU |
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HU |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
63 000 HUF and 300 000 HUF |
No |
HU - Hungarian |
EN - English |
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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 |
No |
Yes |
Yes |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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or remainder of a calendar year (01/11 - 31/12) |
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If third party has special qualifications |
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GB |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
£200 and £750 |
Yes |
EN - English |
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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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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Account must be in EU |
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IE |
Answer -- choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
EN - English |
GA - Irish |
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50 EUR and 400 EUR |
Yes |
Yes |
No |
No |
With written authorisation |
Yes, with power of attorney |
Yes |
Yes |
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Comment -- free text |
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Irish |
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IT |
Answer -- choice |
Yes |
Never |
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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 |
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Comment -- free text |
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Will be sometimes requested under Article 20 |
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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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LT |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
900 LTL and 3500 LTL |
Yes |
LT - Lithuanian |
EN - English |
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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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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LU |
Answer -- choice |
No |
Never |
250 EUR and 1000 EUR |
Yes |
FR - Français |
DE - Deutsch |
EN - English |
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50 EUR and 400 EUR |
No |
No |
No |
No |
With written authorisation |
Yes, at taxable person's request |
No |
No |
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Comment -- free text |
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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. |
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Foreseen in future. |
Foreseen in future. |
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LV |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
175,70LVL and 702,80 LVL |
Yes |
LV - Latvian |
EN - English |
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35,14 LVL and 281,12 LVL |
Yes |
Yes |
Yes |
Yes |
With power of attorney |
Yes, at taxable person's request |
Yes |
Yes |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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MT |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
MT - Maltese |
EN - English |
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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 |
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Comment -- free text |
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In Accordance with thresholds in Art. 10 |
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Only if Authorised |
Original Required |
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NL |
Answer -- choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
NL - Nederlands |
EN - English |
DE - Deutsch |
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50 EUR and 400 EUR |
No |
No |
Yes |
Yes |
With power of attorney |
Yes, with power of attorney |
No |
Yes |
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Comment -- free text |
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Foreseen in future. |
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PL |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
PL - Polish |
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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 |
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Comment -- free text |
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In Accordance with thresholds in Art. 10 |
I. e. the equivalent in national currency (PLN) |
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or remainder of a calendar year (01/11 - 31/12) |
I. e. the equivalent in national currency (PLN) |
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PT |
Answer -- choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
PT - Português |
EN - English |
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50 EUR and 400 EUR |
No |
No |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
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Comment -- free text |
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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 |
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RO |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
1057,05 RON and 4228,20 RON |
Yes |
RO - Romanian |
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211,41 RON and 1691,28 RON |
No |
No |
No |
No |
With power of attorney |
Yes, with power of attorney |
Yes |
Yes |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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SE |
Answer -- choice |
Yes |
Never |
Not applicable |
Yes |
SV - Svenska |
EN - English |
DE - Deutsch |
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500 SEK and 4000 SEK |
No |
No |
No |
No |
With written authorisation |
Yes, details provided by applicant |
Yes |
Yes |
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Comment -- free text |
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SI |
Answer -- choice |
Yes |
Never |
250 EUR and 1000 EUR |
Yes |
SL - Slovenian |
EN - English |
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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 |
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Comment -- free text |
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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) |
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SK |
Answer -- choice |
Yes |
Depending on threshold (to be completed in comment cell) |
250 EUR and 1000 EUR |
Yes |
SK - Slovak |
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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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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