An eLearning course on the VAT refund electronic procedure is available for download to both economic operators and tax officials.
Who is concerned by the VAT Refund electronic procedure?
Since 1st January 2010, the procedure for reimbursement of VAT incurred by EU taxable persons in Member States where they are not established has been replaced by a fully electronic procedure, thereby ensuring a quicker refund to claimants.
The new procedure makes life easier for taxable persons and improves the functioning of the internal market. It also changes the way tax authorities and economic operators work and collaborate.
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The content is provided solely for the purpose of enhancing knowledge on tax matters. It does not provide tax advice to any taxpayer because it does not take into account any specific taxpayer’s facts and circumstances.