VAT REFUND PREFERENCES
20 MAY 2010
MSREF: Member State of Refund
MSEST: Member State of Establishment
NETP: Non-Established Taxable Person
NACE: CAEN
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Cell updated since last release |
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Cell which content is not compliant ith the Directive or the Specifications |
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Member State not having provided their preferences |
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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 |
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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? |
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First language |
Second language |
Third language |
of the decision |
of the pro-rata adjustment |
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AUSTRIA |
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 |
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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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BELGIA |
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 |
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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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BULGARIA |
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 |
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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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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 |
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50 EUR and 400 EUR |
Yes |
Yes |
Yes |
No |
With written authorisation |
Yes, at taxable person's request |
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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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CZEC |
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 |
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Comment -- free text |
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GERMANY |
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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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DENMARK |
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 |
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Comment -- free text |
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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 |
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50 EUR and 400 EUR |
Yes |
Yes |
Yes |
Yes |
With power of attorney |
Yes, at taxable person's request |
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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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ESTONIA |
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 |
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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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SPAIN |
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 |
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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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FINLAND |
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 |
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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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FRANCE |
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 |
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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 dispostion on the web portal Offciel copy of the decision |
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With power of attorney and account must be in EU |
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HUNGARY |
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 |
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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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GREAT BRITAIN |
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 |
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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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IRELAND |
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 |
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Comment -- free text |
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Irish |
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ITALY |
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 |
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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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LITHUANIA |
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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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LUXEMBOURG |
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 |
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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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LATVIA |
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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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MALTA |
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 |
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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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NETHERLANDS |
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 |
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Comment -- free text |
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POLAN D |
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 |
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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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PORTUGAL |
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 |
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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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ROMANIA |
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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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SWEDEN |
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 |
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Comment -- free text |
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SLOVENIA |
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 |
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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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SLOVAKIA |
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 |
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Comment -- free text |
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In accordance with thresholds in Article 10 |
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