Refund of Foreign VAT in the European Union - Crowe Horwath ...

Refund of Foreign VAT in the European Union 

As per 1 January 2011 

Audit | Tax | Advisory 

Crowe Horwath International 

www.crowehorwath.net


2 

Countries covered 

Austria 

Belgium 

Bulgaria 

Cyprus 

Czech Republic 

Denmark 

Estonia 

France 

Germany 

Greece 

Ireland 

Italy 

Latvia 

Liechtenstein 

Lithuania 

Luxemburg 

Netherlands 

Norway 

Poland 

Portugal 

Romania 

Slovakia 

Slovenia 

Spain 

Sweden 

Switzerland 

© 2011 Crowe Horwath International

Topics 


© 2011 Crowe Horwath International 

Time limit to submit request for refund 

Minimum amounts for refund 

Applicable VAT rates 

Limitations on deduction of VAT 

Supporting documents for request of refund 

Who can submit request for refund 

Procedure for non EU-taxpayers 

Refund authority 

Languages for communication with Authorities 

Time limit for decision on refund 

Time limit for payment of refund 

Unique electronic portal 

Crowe Horwath contact details 

3

1. Who can use this system? 


4 

General rules for the refund of VAT to taxable persons not established in the 

Member State of refund but established in another Member State 

(based on EU Directive 2008/9/EU). 

Any VAT taxpayer located in a Member State of EU (note: 

specific refund systems for non-EU tax payers may exist) 

A taxpayer who has paid VAT in another EU Member State 

A taxpayer who is not registered for VAT purposes in the 

Member State where he paid VAT 

e.g.: a Belgian company has paid input VAT in France on 

fuel costs and this Belgian company is not registered for 

VAT in France 

2. Request for refund: 

By means of one electronic application in home country 

Requests must be submitted in country where applicant is 

located for VAT purposes 

Only one portal site is to be consulted for all countries 

e.g.: a Belgian VAT taxpayer has to submit his request 

for non-Belgian VAT only via the Belgian portal site 

of the VAT Tax Administration this VAT tax payer has 

no longer to file a separate request in all the different 

European countries 

Nature of goods and services acquired must be indicated 

by means of a code 

I. Member State refers to the Country which is to 

Refund the VAT: 

Here you find all details on the procedure in case a 

foreign company located in EU wants to claim back VAT 

in a specific country. 

e.g.: an EU company located in Austria requests for 

refund of Belgian input VAT ==> see column “Belgium” 

3. Procedure 

How to read this table 

The Member State of refund investigates identity of 

applicant 

Input VAT is only deductible according to internal VAT 

Code of Member State where refund is requested 

The Member State which has to refund VAT to the 

taxpayer must decide within 4 months of the date the 

request was filed 

The Member State which has to refund VAT may ask the 

VAT tax payer for additional information ==> tax payer 

has to reply within 1 month ==> The Member State 

must decide within 2 months after receipt of additional 

information (or after expiration of 1 month delay) 

There are specific rules in each of the 27 EU member 

States which must be considered (see overview per country) 

Refundable VAT will be transferred to bank account of 

VAT Taxpayer in his home country 

II. Member State is the country where the VAT 

Taxpayer, i.e. whomever claims the refund, is 

located: 

When a VAT tax payer located within the EU and wants 

to claim input VAT which he has paid outside his home 

country certain rules apply. 

e.g.: Belgian company wants to claim back VAT paid 

outside Belgium (but within EU) ==> one request for 

refund for all different EU-countries must be filed via 

unique electronic portal mentioned in column “Belgium” 


EU Directive 2008/9/Eu (dated 12 th February 

2008) converted into national VAT Code? 



Austria 

yes; Federal Law Gazette (dated 13th July 2009) 

I. A. Member State refers to the Country which is to Refund the VAT: procedure 

Time limit to submit request for refund - 30th September year X+1 

- in case of late request: no refund of Austrian input VAT 

Time period for which refund can be asked 1. not longer than one calendar 

2. not shorter than 3 calender months 



Limitations on deducting VAT according to 

internal national VAT code (not limited list) 

Refund of input VAT which has been 

incorrectly invoiced to applicant? 

Supporting documents to add to request? 

Who can submit request for refund? 

Non-EU taxpayers 

refund period > 3 months = EUR 400 

refund period = 1 year = EUR 50 

standard rate: 20 % 

lowered rate: 10 % 

other lowered rates: for wine and alcohol beverages of agricultural farms: 12 % 

other lowered rates: in the regions Jungholz and Mittelberg: 19 % 

- passenger cars costs VAT not deductible 

- restaurant expenses VAT deductible, as far as the 

operative motive prevails 

- representation costs VAT not deductible 

- supplies and services not used for business purposes VAT not deductible 

or used for VAT exempted activities 

- intermediate inputs travelling to non taxable persons VAT not deductible 

none 

invoices of > 1,000.00 EUR (VAT incl.) must be added 

exception for fuel expenses: invoices of > 250.00 (VAT incl.) must be added 

foreign company or its proxy-holder 

- refund procedure also applies for non-EU tax payers 

- request for refund only on paper, not by means of electronic portal 

- extra supporting documents must be added to the request: 

• certifi cate for businessman 

• original vouchers 

I. B. Member State refers to the Country which is to Refund the VAT: inquiries and/or appeal 

Refund Authority 

FA Graz-Stadt 

Conrad-von Hötzendorf-Straße 14-18, 

A-8010 Graz 

Tel.: +43 (0)316 881 538000 

Fax: +43 (0)316 817608 

Languages to use for communication 



Is appeal possible if application for 

refund is denied? 

German, English (as a gesture of goodwill) 

4 months, unless additional information is needed 

- within 10 working days after 4 months decision period; 

exception in case of extra information 

- interest for late payment by VAT authorities is applicable: 2 % per month 

yes 

II. Member State is the country where the VAT Taxpayer, i.e. whomever claims the refund, is located: 

Unique electronic portal for refund 

application 

Language to submit request VAT refund 

Particularities 

III. Crowe Horwath contact details 

- in case the taxpayer has access to the electronic datawarehouse of the Austrian tax authorities: 

https://fi nanzonline.bmf.gv.at/fon/U5 

- in all other cases: 

http://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/9999/U5.pdf 

German, English (as a gesture of goodwill) 

n/a 

TPA Horwath Wirtschaftstreuhand und Steuerberatung GmbH 

Mrs. Veronika Seitweger (partner), veronika.seitweger@tpa-horwath.com 

Praterstraße 62-64, A-1020 Vienna 

T +43 (0)1 588 35 321 

www.tpa-horwath.com 

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6 

Belgium 

yes; Royal Decree 56 (dated 17th December 2009) 


Time limit to submit request for refund - 30th September year X + 1 

- in case of late request: no refund of Belgian input VAT 

Time period for which refund can be asked 1. not longer than one calendar year 

2. not shorter than 3 calendar months 

3. can be shorter than 3 months, but only where period represents the remainder of 

a calendar year 













lowered rates: e.g. restaurants (meals only): 12 % 

lowered rates: e.g. food, books, hotels, some real estate works: 6 % 

- passenger cars costs only 50 % of VAT is deductible 

- restaurant expenses VAT is not deductible 

- representation costs VAT is not deductible 

- supplies and services not used for businesspurposes 

or used for VAT-exempted activities 

VAT is not deductible 

- petrol / Diesel for passenger cars only 50 % of VAT is deductible 

- business gifts < EUR 50 (excl. VAT) 100 % deductible 

- business gifts > EUR 50 (excl. VAT) 

none 







- extra supporting documents must be added to request: 

• translation of articles of association (by laws) 

• copy of last annual accounts 



Centraal BTW Kantoor Buitenlandse Belastingplichtigen 

Teruggaven 

Paleizenstraat 48, 5e verdieping, 

1030 Brussel 

vat.refund.ckbb@minfi n.fed.be 

Tel.: +32 (0)2 57 740 40 

Fax: +32 (0)2 57 963 58 

Languages to use for communication Dutch, French, German, English 






- within 10 working days after 4 months decision period; exception in case of extra information 

- interest for late payment by VAT authorities is applicable: 0,8 % per month 

yes; 

appeal must be submitted before end of the third calendar year following the year in which request 

was denied 



application 




- in Dutch: 

http://minfi n.fgov.be/portail2/nl/e-services/intervat/index.htm 

- in French: 

http://minfi n.fgov.be/portail2/fr/e-services/intervat/index.htm 

Dutch, French, German 

n/a 

Crowe Horwath Vanhuynegem Associates Tax & Legal 

Mr. Bart Apers (partner), bap@v-a.be 

Floraliënlaan 2 box 1 

B-2600 Antwerp, Belgium 

T +32 (0)3 216 07 08 

www.v-a.be 






Bulgaria 

yes; Ordinance Nr.9 (dated 16th December 2009) 



- in case of late request: no refund of Bulgarian input VAT 






refund period > 3 months = EUR 409,03 EUR 

refund period = 1 year = EUR 51,13 










lowered rates: e.g. hotel accommodation: Until 01.04.2011 7 %, 

after 01.04.2011 new tax rate: 9 % 

- passenger cars costs not deductible 

- restaurant expenses not deductible 

- representation costs not deductible 

- supplies and services not used for business purposes or not deductible 

used for VAT-exempted activities 

- petrol / diesel for passenger cars not deductible 

- business gifts < EUR 50 (excl. VAT) not deductible 

- business gifts > EUR 50 (excl. VAT) not deductible 

none 

could be required 

foreign company or its proxy-holder but only with written authorisation 

- refund procedure applies only for limited list of non - EU tax payers 

- extra supporting documents must be added to request : 

• if proxy-holder is engaged, then power of attorney has to be only on paper 

• certifi cate of residence (legal translation in Bulgarian) 

• original tax documents (invoices, credit & debit notes) 



Nationalna Agencia po Prihodite 

NAP 

ul. Aksakov 21 

1000 Sofi a 

td_sofi a_grad@ro22.nra.bg 

Tel.: +359 (2) 98593821 / 98593832 






Bulgarian, English 




yes; 

appeal must be submitted within 14 days after the denial of the application 



application 




Only in Bulgarian : 

https://inetdec.nra.bg/eservices.html 

Bulgarian, English 

n/a 

TPA Horwath Bulgaria OOD 

Mr. Thomas Haneder, thomas.haneder@tpa-horwath.bg 

Mr. Georgio Kandilarov, georgio.kandilarov@tpa–horwath.bg 

28, Todor Alexandrov Blvd., fl . 5 


T + 359 (2) 981 66 45 

http://www.tpa-horwath.com/en/CEE-Offi ces/Bulgaria.html 

7




8 

Cyprus 

yes; Statutory Instrument 95/10 of 5 March 2010 applicable 1.01.2010 


Time limit to submit request for refund 30 September year x + 1 

Time period for which refund can be asked 1. not longer than one calendar month 





refund period> 3 months = EUR 400 











lower rate: e.g. Chartering of Vessels: 0 % 

lower rate: e.g. Supply of Books: 5 % 

lower rates e.g. restaurant services: 8 % 

- passenger cars costs VAT not deductible 

- entertainment expenses VAT not deductible 

- supplies & Services not used for business VAT not deductible 

purposes or used for VAT-exempted activities 

- business gifts VAT not deductible 

VAT not refundable 



taxable person who received goods or services in another EU country 

can apply, only paper application, but only through an agent 



Cyprus VAT Service 

Ministry of Finance 

Nicosia, Cyprus 






Greek, English 



- interest for late payment by VAT authorities is applicable: The rate is fi xed annually by the 

Finance Minister 

yes, to the Minister of Finance and in some cases to the Court 



application 




yes, in Greek and English, 

http://www.mof.gov.cy/mof/vat/vat.nsf/dmlindex_gr/dmlindex_gr?opendocument 

Greek and English 

n/a 

Horwath DSP Limited 

8 Stassinos Avenue 

P.O. Box 22545, Nicosia, Cyprus 

Mr Yiannis Demetriades, Director, YiannisD@crowehorwath.com.cy 

Aristides Trimindis, Manager, AristidesT@crowehorwath.com.cy 







yes; Czech VAT Act (No. 235/2004 Coll.) 


Time limit to submit request for refund 30th September year X + 1 (for the period 2009 the limit is prolonged till 31.3.2011) 

in case of late request: no refund of Czech input VAT 







refund period = 1 year (or period < 3 months if it represents the remainder 

of a calendar year) = EUR 50 









standard rate: 20% 

reduced rate: 10 % 


- supplies and services not used for business purposes VAT is not deductible 


- supplies and services used for mixed purposes (taxable/ proportional VAT deduction 

exempt from VAT without right to deduct VAT) 

- business gifts < 500 CZK/EUR 20 approx. (excl. VAT) full/proportional VAT deduction 

- business gifts > 500 CZK/EUR 20 approx. (excl. VAT) VAT is not deductible 

none 





- different limits, rules and requirements 



Finanční úřad pro Prahu 1 

Štěpánská 28 

112 33 Praha 1 

podatelna@pr1.pm.ds.mfcr.cz 

Tel.: +420 224 041 111 

Fax: +420 224 043 198 






Czech 



- interest for late payment by VAT authorities is applicable: REPO rate published by Czech national 

bank valid for fi rst day of the relevant half year + 14 % per year 

yes, 

appeal must be submitted within 30 days from the delivery of the decision of the tax authority 



https://adisdpr.mfcr.cz/adistc/adis/idpr_pub/auth/LoginPage.faces 

application 




Czech 

- request for the access to the VAT refund application portal must be submitted fi rst 

- request must be submitted electronically 

- access is opened or refused within 15 day from the submission of the request 

- certifi ed electronic signature is required 

TPA Horwath Notia Tax s.r.o. 

Mr Jan Lamač (senior manager), jan.lamac@tpa-horwath.cz 

Ms Michaela Vrabcová (manager), michaela.vrabcova@tpa-horwath.cz 

Mánesova 28, 120 00 Praha 2 

Tel.: +420 222 826 311 

www.tpa-horwath.cz 

9




10 

Denmark 


Time limit to submit request for refund year + 9 months 

eg. refund request for the year 2010 must be submitted 30 September, 2011 latest. 

In case of late request - no refund of Danish input VAT. 



3. can be shorter than 3 months, but only where period represents the remainder 

of a calendar year 


refund period > 3 months => DKK 3.000 

refund period = 1 year => DKK 400 










lowered rates: e.g. hotels (not breakfast): 12,50 % 

lowered rates: e.g. restaurants: 6,25 % 

- passenger car cost, if rental period is under 6 months VAT is not deductible 

- van and truck cost 100 % / 50 % VAT deductible 

- petrol / Diesel for passenger cars VAT is not deductible 

- petrol / Diesel for van and trucks 100 % deductible 

- supplies and services not used for business purposes or used VAT is not deductible 

for VAT-exempted activities 

none 

no 





• all original documents must be addded 



Skattecenter Tønder 

8/13 moms, Pionér Allé 1 

DK-6270 Tønder 

skat@skat.dk 

Tel: +45 72 22 18 18 






Danish, German, English 


within 10 working days after 4 months decision period; exception in case of extra information 

yes; 


was denied 



application 




In Danish (signup required): 

http://www.skat.dk/skat.aspx?oId=199611&vId=0 

Danish, English, German 

n/a 

Crowe Horwath 

Mr. Hans Olsen (partner), ho@crowehorwath.dk 

Mr. Brian Jensen, bj@crowehorwath.dk 

Strandvejen 58, 5 - Box 170 

DK-2900 Hellerup 

T: +45 39 29 25 00 

F: +45 39 25 03 

www.crowehorwath.dk 






Estonia 

yes; Act RT I 2009, 56, 376 (dated 11th November 2009) 



- in case of late request: no refund of Estonian input VAT 















lowered rates: e.g. books, hotells, periodic publications, medical equipment and products: 9 % 



- supplies and services not used for business purposes or used for VAT is not deductible 

VAT-exempted activities 


not regulated by law 







- a certifi cate issued by a tax authority of the foreign country certifying that the non-resident was 

registered as a person liable to value added tax in its home country 



Põhja maksu- ja tollikeskus 

Endla 8, Tallinn 15177, 

Estonia 

vatrefund@emta.ee 

Tel: +372 676 1187 






Estonian, English 



- interest for late payment by VAT authorities is applicable: 0,06 % per day 

yes 



application 




in Estonian, English, Russian 

via e-Tax Board portal 

Estonian, English, Russian 

n/a 

Larssen CS OÜ 

Mr. Leonid Agejev (partner), leonid@larssen.ee 

Mrs. Olga Lembinen (tax adviser), olga@larssen.ee 

Narva mnt 13, 10151 Tallinn 

T +372 614 3090 

www.larssen.ee 

11




12 

yes: law 2009-1673 from 30 Dec. 2009 

France 


Time limit to submit request for refund foreign Tax payer settled in EU = 30th September year X + 1 

foreign Tax payer settled out of EU = 30th June year X + 1 





Minimum amounts for refund 1. foreign tax payer settled within EU 2. foreign tax payer settled of EU 

refund period > 3 months: EUR 400 refund period > 3 months: EUR 200 

refund period = 1 year: EUR 50 refund period = 1 year: EUR 25 


standard rate: 19,60 % 

lowered rates: e.g. restaurants (meals only): 5,50 % 

lowered rates: e.g. press, drug: 2,10 % 








- passenger cars costs VAT is not deductible 

- restaurant expenses VAT is deductible for business purpose 

- accommodation and subsistence costs for 

management and employees 


- supplies and services not used for business purposes 



- petrol / Diesel/GAZ for passenger cars only 80 % of VAT is deductible for 

Diesel and 50% for natural Gas 


- business gifts > EUR 61 (excl. VAT) 

none 

100 % non-deductible 

invoices of > 1,000.00 EUR (VAT excl.)requested in softcopy = All original invoice requested. They 

will be returned once fi le treated. 




- request for refund on paper N° 3559 SD fi lled in Euro 

- bank details with IBAN and BIC information 

- a tax representative should be designed 



Direction Générale des Impôts Service de Remboursement de TVA des assujettis étrangers 

10 rue du Centre, TSA 60015 

93465 Noisy-le-Grand Cedex 

sr-tva.dresg@dgi.fi nances.gouv.fr 

Tel: (+33) 1 57 33 84 00 

http://www.impots.gouv.fr 

Languages to use for communication French 








yes 


was denied 



application 




Turnovers N-1 > 230 000 (VAT excl) (from 1st oct 2011) = Ectronic portal possible 

http://www.impots.gouv.fr/ - Section “Professionnels” , “Espace abonné” 

http://www.impots.gouv.fr/portal/dgi/public;jsessionid=VS5XWK3R0CEY5QFIEMQCFFWAVARXAI 

V1?paf_dm=popup&paf_gm=content&espId=2&typePage=cpr02&paf_gear_id=500018&docOid=d 

ocumentstandard_5835 

Turnovers N-1 < 230 000 (VAT excl) (from 1st oct 2011) = electronic portal possible 

- request for refund on paper possible 

French 

n/a 

Fidelio 

Mr. Stephane Bernard-Migeon (partner), sbernard-migeon@groupe-fi delio.com 

41 avenue de Friedland, 75008 Paris 

T: +33 (0)1 42 89 28 63 

www.groupe-fi delio.com 






Germany 

yes; Article 59-61a UStDV (German Value Added Tax Implemantation Order) 



- in case of late request: no refund of German input VAT 


2. not shorter than 3 months 

3. can be shorter than 3 months, but only where period represents the remainder 




refund period = 1 year (or shorter than 3 months, if end of calendar year) = EUR 50 










lowered rates: e.g. newspaper and foods (Attachment 2 to UStG): 7 % 

- restaurant expenses VAT is deductible 

- business gifts > 35 € VAT is not deductible 

- advanced travel expenses of tour operator VAT is not deductible 



- operating cost or rent cost of company cars (including fuel) VAT is not deductible 

none 



foreign company or its Proxy (with power of attorney) 



• entrepreneur certifi cate of foreign tax authorities 

• original invoices and import documents 

• request for refund has to be submitted latest on the 30th June 

• minimum amount: per quarter 1,000 EUR and per year 500 EUR 



Bundeszentralamt für Steuern 

Dienstsitz Schwedt/Oder 

Passower Chaussee 3b 

16303 Schwedt/Oder 

Tel.: +49-(0)228-406-1200 

Fax: +49-(0)228-406-3200 






German 

4 months, unless additional information is needed 8 months 

- within 10 working days after the decision is processed 

- interest for late payment by VAT authorities after 4 months and 10 days; 0,5 % per month 

yes 

protest must be submitted within 1 month after the assessment was received 



application 




in German: 

https://www.elsteronline.de/bportal/ 

German, English 

in case of protest only German language 

Crowe Horwath Deutschland GmbH 

Michael Schmitz (partner), michael.schmitz@crowehorwath-ffm.de 

T +49 69 978866 

Wolfgang Kirschning (partner), wolfgang.kirschning@crowehorwath-rwt.de 

T +49 7121 489265 

13






14 

Greece 

partly. regulatory Decision Pol 1003 / 3.2.10, Government Gazette FEK B 99 / 3.2.2010 

















lower rates: 11 % 

lowest rates: 5,5 % 

- purchase, import or intra-Community acquisition of tobacco products VAT is not deductible 

- purchase, import or intra-Community acquisition of spirits or VAT is not deductible 

alcoholic beverages, in cases those are used for VAT - exempted activities 

- receptions, entertainments and hospitality in general VAT is not deductible 

- expenses on accommodation, food, drinks, transportation and VAT is not deductible 

entertainment for the employees or representatives of the fi rm 

- purchase, import or intra-community acquisition of passenger VAT is not deductible 

cars of private use up to nine (9) seats, motorcycles and mopeds, crafts, 

private airplanes for leisure or sports use, as well as fuel, services, 

maintenance, lease and movement related expenses in general 

the above DO NOT apply in cases the transportation vehicles will be resold, leased or used to 

transfer people on fare 

none 

scanned invoices of > 1,000.00 EUR (VAT incl.) must be added 

exception for fuel expenses: scanned invoices of > 250.00 (VAT incl.) must be added 



- application must be fi led directly to Greek authorities 

- refund is subject to reciprocity status with the country of origin of the company requesting 

the refund 



Ministry of Finance 

General Secretariat for Taxation and Customs Issues. General Directorate for Taxation. 

14th Directorate for VAT. Department C 

Sina 2-4 10672 Athens, Greece 

Tel.: +30 210 3644960 & 990 

Fax: + 30 210 3645413 

e-mail: d14-ctm@otenet.gr 






Greek and English 



- interest for late payment by VAT authorities is applicable: yes but undefi ned 

yes; 

appeal must be fi led to the competent court within 60 days fropm the date that the decision for 

denial was submitted to the party requesting the refund. 



https://wwwgsis.gr/vatref/ptrotected/displayConsole.htm 

application 




Greek. the language required for the supply of information by the country to refund vat is indicated 

on the electronic application form and must be followed by applicant. 

n/a 

Sol Consulting SA 

Mr. Edmond Airantzis (General manager) 

Fokionos Negri 3, 

112 57 Athens, 

Greece 

T: +30 210 8691370 

solcons@solcons.gr 






yes; Statutory Instrument No. 520 of 2009 

Ireland 



- in case of late request: no refund of Irish input VAT 

















lowered rates: 13,50 % 

- passenger cars costs 20 % of the VAT on cars with low CO2 

emissions and used for business purposes, 

otherwise not deductible 

- food, drink and accommodation VAT is not deductible 

- entertainment expenses VAT is not deductible 

- supplies and services not used for business 


- petrol VAT is not deductible 

- diesel 100 % deductible 

- business gifts VAT is not deductible 

none 

additional information may be requested within a four month period of receipt of the claim 

foreign company or its representative 


- request for refund only on paper using VAT Form 60OEC 



Collector-General’s Division 

River House, 

Charlotte’s Quay, 

Limerick. 

unregvat@revenue.ie 

Tel: 1890 25 24 49 

International callers: +353 (0)61 212799 

Languages to use for communication English or Irish 





4 months, unless additional information is needed and the time limit can be extended to 8 months 

- non specifi ed but VAT refunds issue promptly once approved 

- no interest for late payment by VAT authorities 

yes 

appeal must be submitted within 21 days of the determination by Revenue 



application 




using Revenue On-line Service (ROS) 

https://www.ros.ie 

English, Irish 

n/a 

Horwath Bastow Charleton 

Mr. Andrew Whitty (partner), andrew.whitty@hbc.ie 

Marine House 

Clanwilliam Court 

Dublin 2 

T: + 353 (0)1 676 0951 

www.hbc.ie 

15




16 

Italy 

yes; Presidential Decree no 633/1972 (DLgs 18 dated 11 February 2010) 



- in case of late request: no refund of Italian input VAT 






quarterly VAT refund = EUR 400 

yearly VAT refund = EUR 50 


- standard rate: 20 % 

- reduced rates: e.g. hotel accomodation, supply of food and drink in hotels, bar, restaurant, 

transport of people, electricity for domestic use: 10% 

- reduced rates: e.g. books, newspapers, certain foodstuffs, medical equipments, supplies of food 

and drink in staff canteens: 4 % 








VAT is not recoverable by VAT taxpayers performing transactions without right of deduction in their 

own country. VAT taxpayers performig both taxable and exempt activities can recover VAT in the limit 

of the percentage allowed by their own countries. 

- passenger cars costs VAT fully deductible if the car is used for business 

purposes only or is the object of the business 

- passenger cars costs VAT deductible in the limit of 40% if the car 

is not used exclusively for business purposes 

- costs related to cars (use, protection, VAT is deductible in the same measure 

maintenance and repair, petrol etc.) of the car 

- transport of people VAT is not deductible 

- purchase or importation of VAT is not deductible, unless they are the object of the 

food and beverage business or are purchased for school and staff canteens 

- entertainment costs VAT is not deductible 

- business gifts < EUR 25,82 (excl. VAT) 100% deductible 

- business gifts > EUR 25,82 (excl. VAT) VAT is not deductible 

none 

none, at the time of fi ling of the request. However, the applicant may be required to provide 

information and submit invoices or import documents 


a specifi c procedure is applicable to non-EU taxpayers resident in Countries that signed proper 

agreements with Italy (only Israel, Switzerland and Norway) 

- request for refund only on paper (not by means of electronic portal) 

- the following supporting documents must be added to request: 

• original invoices 

• proof of payment of the invoices 

• certifi cate of taxable status issued by VAT authorities 








Agenzia delle Entrate, Centro Operativo di Pescara, Via Rio Sparto n.21, 65129 Pescara 

centrooperativo.pescara.ivanonresidenti@agenziaentrate.it 

Tel.: +39 (0)85 5772204 / +39 (0)85 5772369 - Fax: +39 (0)85 5772325 

Italian, English 

- 4 months, unless additional information is needed 

- EU taxpayers: within 10 working days after the decision period; exception in case of extra 

information 

- non EU-taxpayers: within 6 months, unless additional information is needed 

- interest for late payment by VAT authorities is applicable: 2 % per year since the eleventh day of the 

decision. Should the tax payer be responsible for the delay, no interest accrues in the delay period 

yes; appeal must be submitted before Tax Courts within 60 days since the refusal is notifi ed 



application 




in Italian: http://www.agenziaentrate.gov.it/wps/portal/entrate/cosa_devi_fare 

in English: http://www1.agenziaentrate.gov.it/inglese/vat_utilities/vat_refunds.htm 

Italian, English, French 

n/a 

Crowe Horwath Studio Associato Servizi Professionali, Integrati (SASPI) 

Ms. Cristina Seregni (partner), cristina.seregni@fi sspa.it 

Mr. Giuseppe Rigano (partner), giuseppe.rigano@fi sspa.it 

Via San Vito, 7, 20123 Milano, T.+39(02) 806731, www.saspi.it 






yes, converted into Law on VAT 



Latvia 






- not less than EUR 400 if the refund application for the repayment period is shorter than one 

calendar year but not shorter than three calendar months 

- EUR 50 if the refund application for the repayment period is one calendar year or last months 

from the calendar year 



lowered rates: e.g. Pharmacy, books, food for kids, newspapers: 12 % 








not deductible for transactions not happened 

Not deductible if the tax bill does not comply with the Law on Value Added Tax requirements of 

Latvia 

not deductible from unused real estate purchase domestically and for domestic services received 

in connection with real estate construction, reconstruction, renovation, restoration or repair 

not deductible for supplies and services not used for business purposes or used for VAT-exempted 

activities, also business gifts 

not deductible Petrol / Diesel, repair etc.expenses for passenger cars 

none 

after State Revenue Service request the invoices of > 1,000.00 EUR (VAT incl.) may be added 




- original invoices must be added to the refund request 

- the national tax authority certifi cate (original), valid for 12 months from the date of issue shell be 

added to acknowledge a VAT taxable person status at home country 

- documents certifying tax payment (cashier’s check, bank payment order) must be added 

• original of a proxy 



State Revenue Service, 

Smilšu street 1, Riga LV – 1978 

lona Bogomola , Phone: +371 67016751 (in Latvian, Russian, English), ilona.bogomola@vid.gov.lv 

Kristine Košinska, Phone +371 67016810 (in Latvian, Russian, English), kristine.kosinska@vid.gov.lv 

kerija.stalmane@vid.gov.lv; 

iveta.daukste@vid.gov.lv 






Latvian or English 


in 10 working days after decision is taken 

yes, in 1 month to the general director of State Revenue Service 



http://www.vid.gov.lv 

application 




Latvian or English 

n/a 

Larssen Donoway Inkens SIA 

Meža street 4, Riga, LV 1048, Latvia 

donoway@crowehorwath.lv 

Mrs. Iveta Rutkovska, iveta.rutkovska@crowehorwath.lv 

Mr. Gints Inkens, gints.inkens@crowehorwath.lv 

17





Time period for which refund can be asked one year 











18 

Liechtenstein* 

no. Liechtenstein VAT act mainly adopted from the Swiss VAT Act. Liechtenstein and Switzerland 

are qualifi ed as one VAT area due to a customs treaty. 

end of a year + 6 months (1st January until 30 th June) 

minimum of 500 Swiss Francs per calendar year 


lowered rate: delivery of specifi c goods (water, food, drugs, etc.): 2,5 % 

lowered rate: hotels: 3,8 % 

goods and services used for private purposes, e.g. car costs (art. 31 VAT Act) 

refundable VAT has to be reduced by an amount equal to percentage of VAT excluded turn-over in 

relation to total the the total turn-over 

no refund in the event of incorrectly VAT; new correct invoice has to be issued 

in case of input VAT refund ==> invoice 

ordinary tax refund: VAT tax form 

registered VAT taxpayers 

EU Directive is not applicable; Tax refund for registered VAT taxpayers. 



Liechtensteinische Steuerverwaltung 

Lettstrasse 77 

Postfache 684 

9490 Vaduz, Liechtenstein 

Tel. +423 / 236 68 17 

Fax +423 / 236 68 30 

http://www.llv.li/amtsstellen/llv-stv-home.htm 

Languages to use for communication German 





within 180 days 

within 180 days. Interest for late payment by VAT authorities is applicable: 4,5 % p.a., minimum 

refund of CHF 100 

yes, within 30 days after the tax authority’s decision. 



application 




no electronic fi ling of request; Several forms and further information on the website of the tax 

authority. 

German 

n/a 

Crowe Horwath Treugand AG 

Landstrasse 99 

Postfach 532 

LI 9494 Schaan / Liechtenstein 

Tel. +423 / 236 19 10 

Fax +423 / 236 19 15 

info@crowehorwath.li 

( * ) non EU-member; member of European Economic Area 








Lithuania 

EU Directive 2008/9/EU in Lithuania implemented in 2010-01-01 (CNS/2005/0807); 






refund period > 3 months = 1380Lt 

refund period = 1 year = 170Lt 










lowered rates: e.g. hotels, books: 9 % 

lowered rates: e.g. pharmaceuticals: 5 % 

- the purchase or lease of a passenger car VAT is not deductible 

- transportation of passengers by cars (taxi services) VAT is not deductible 

- Petrol / Diesel / LPG for passenger cars 100% deductible 

- entertainment and representation expenditures (e.g. food, 75 % of VAT is deductible 

parties, entertainment or cultural events). However, in case a 

taxable person is established in the EU, 75 % of the VAT incurred 

on entertainment and representation expenditures 

(goods and services) is refundable; 

none 

invoices of > 3500 LTL (VAT incl.) must be added 

exception for fuel expenses: invoices of > 900 LTL (VAT incl.) must be added 




- 30 th June year X + 1 



STATE TAX INSPECTORATE 

Šermukšnių g. 4, 

LT-01509 Vilnius 

Lithuania 

Vilniaus.apskr.rastai@vmi.lt 

Tel: + 370 5 274 2550 

Fax: + 370 5 268 7689 

Languages to use for communication Lithuanian, English 








yes; appeals against such refusals may be made to the Lithuanian tax authorities within 20 days of 

the date of the receipt of the notifi cation (tax assessment) issued by the tax authorities (if the 

decision was sent via registered post, the 20 days period is calculated starting from the 5th 

business day when the decision was dispatched) 



application 




in Lithuanian: 

http://www.vmi.lt/lt/?itemId=10814668 

Lithuanian, English 

n/a 

Atskaitomybe ir auditas UAB 

Ms. Jolanta Janusauskiene, jolanta.janushauskiene@crowehorwath.lt 

Ms. Liucina Vasiliauskiene, liucina.vasiliauskiene@crowehorwath.lt 

Kalvariju str.99A 

LT-08219 Vilnius, Lithuania 

T +370 5 273 12 50 

www.crowehorwath.lt 

19






20 

Luxemburg 

yes, Art. 55 bis and 55 ter of the modifi ed law of February 1979 concerning VAT 

- 30 th September year X + 1 

- in case of late fi ling: no refund 






1 year > refund period > or = 3 months = EUR 400 

refund period = 1 year or = remainder = EUR 50 










parking rate: combustibles, mineral oil, heating, cooling, steam, wine, custody of securities: 12 % 

reduced rate: electricity, gas, fl owers and plants: 6 % 

super-reduced rate: food, water, public transport, Restaurant and Hotel services, pharma products: 3 % 

- supplies of goods and services not used for business purposes VAT is not deductible 

- supplies of goods and services used for VAT exempt activities VAT is not deductible 

or for activities outside the scope of VAT 

no refund 

no, only on special request further to article 20 of the Directive 

taxable person or its proxy holder 

- the refund procedure also applies to non-EU taxable persons 

- request for refund only on paper and not by means of electronic portal 

- supporting documents must be joined to request, like: 1. original invoices, 2. document certifying 

that the applicant is a taxable person, 3. written confi rmation that the applicant did not carry out 

any taxable supplies in Luxembourg during the period for which the refund is asked, 

4. engagement by the applicant to repay to the VAT authorities any amount unduly refunded 



Administration de l’Enregistrement et des Domaines 

Bureau d’imposition 11 

Boite postale 31 

L- 2010 Luxembourg 

vatrefund@en.etat.lu 

Tel.: +352 44 905 222 

Fax: +352 25 07 96 

Languages to use for communication French, German, English 





electronic notifi cation within 4 months, unless additional information is requested 

- within 10 working days following the 4 months period; unless additional information has been 

requested 


yes; 

the appeal must be introduced within the 3 months following the notifi cation date of the decision 



http://www.vatrefund.lu 

application 




French, German, English 

n/a 

Clerc 

Mr. Raymond Kieffer (tax director), r.kieffer@clerc.lu, raymond.kieffer@crowehorwath.lu 

1, rue Pletzer 

B.P. 75 

L-8080 Bertrange 

www.clerc.lu 






yes; (25 June 2009) 



Time limit to submit request for refund 30th September year X+1 

in case of late request: no refund of Dutch input VAT 


2. not shorter than 3 calender months 















lowered rates: e.g. books, hotels, agricultural products, medicines: 6 % 

lowered rates: export goods: 0 % 

- passenger cars costs 100% of VAT is deductible if used for 

business purposes 



- supplies and services not used for business VAT is not deductible 


- Petrol / Diesel for passenger cars 100% of VAT is deductible if used for 

business purposes 

- business gifts VAT is not deductible if the receiver cannot 

deduct VAT, but if the total amount per person 

per year does not exceeds EUR 227 the VAT is 

deductible 

none 

none 





• articles of association (bylaws) 

• statement from local tax offi ce 








Belastingdienst / Limburg 

Kantoor Buitenland 

Afdeling Omzetbelasting 

Postbus 2865 

6401 DJ HEERLEN 

The Netherlands 

Tel.: +31 (0) 555 385 385 

Dutch, English, German 


- within 10 working days after granting refund 

- interest for late payment by VAT authorities is applicable 

yes 



https://mijn.belastingdienst.nl/AuthenticatieVoorziening/toonServiceBerichten.do 

application 




Dutch, English, German 

n/a 


drs. J.P. (Hans) Missaar (partner), hans.missaar@crowehorwath.nl 

Postbus 4308 

3006 AH Rotterdam 

Tel: +31 (0) 10 266 15 00 

Fax: +31 (0) 10 266 15 99 

www.crowehorwath.nl 

21




22 

no 

Norway* 


Time limit to submit request for refund applications must be sent to Skatt Øst no later than 30 June of the year after the calendar year to 

which the application relates to. 

Time period for which refund can be asked an application must relate to a period of at least three months and at most one calendar year. The 

period can be less than three months if it is the rest of a calendar year. 










refunds applied for must amount to at least NOK 2 000. If the application relates to a whole 

calendar year or the rest of a calendar year, amounts to a lower limit of NOK 200 can be refunded. 


food articles: 14 % 

passenger transport, cinema, theatre, letting out of rooms etc.: 8 % 

In respect of certain goods and services purchased for the use of an enterprise, there is no 

entitlement to refunds of value added tax. This applies among other things to purchases of art and 

antiques, expenses relating to meals, entertainment and gifts, personal vehicles, work on and 

management of real property intended to meet housing, leisure or other welfare needs, and board 

and in kind remuneration of the owner, management, employees and pensioned staff of the 

enterprise. 

no 

1. original invoices and import documents. The invoices must be pursuant to the Norwegian 

bookkeeping legislation. 

2. a clear description of the commercial activity carried out abroad. 

3. a certifi cate from a public authority confi rming that the applicant is engaged in such a commercial 

activity. 

4. a certifi ed export document if the goods covered by the application have been exported. 

5. an original authorization - if the refund is being applied for by an authorized representative. 

Foreign businesses that has not, during the period to which the application relates, have been 

registered or have been engaged in an activity which is subject to registration in Norway. Value 

added tax on goods imported for delivery to a buyer in Norway and on goods imported for sale in 

Norway is accordingly not refunded. The same applies to goods and services purchased for sale in 

Norway. 

yes 



Skatt øst, Moss, Postboks 103, N-1501 Moss, Norway 






Scandinavian languages or English. 

- 

the time needed to process applications at the tax offi ce shall not normally exceed six months. 

should the processing take less time, the amount to be refunded will nevertheless not be paid 

earlier than four months after receipt of the application by the tax offi ce. 

yes 



no 

application 




Scandinavian languages or English 

n/a 

Crowe Horwath AS 

Balder allè 2 

N-2050 JESSHEIM, Norway 

Elisabeth Moum (partner), elisabeth.moum@crowehorwath.no 

Tel. +47 63 94 38 30 

Fax +47 63 94 38 61 

www.crowehorwath.no 

( * ) non EU-member; member of European Economic Area 






Poland 

yes; the Goods and Services Tax Act (the VAT Act; dated 11th March 2004) and the Regulation of 

Ministry of Finance (dated 24th December 2009) 


Time limit to submit request for refund 30th September year X + 1 

in case of late request: no refund of Polish input VAT 






refund period > 3 months: equivalent of EUR 400 (expressed in PLN) 

refund period = 1 year: equivalent of EUR 50 (expressed in PLN) 

refund period < 3 last months of the year: equivalent of EUR 50 (expressed in PLN) 










lowered rates (i.a. transport services): 8 % 

lowered rates (i.a. books, food): 5 % 

- costs of passenger car acquisition/leasing/rent VAT is not deductible 

- petrol/diesel for passenger cars VAT is not deductible 


- cost of accommodation services VAT is not deductible 

- the goods or services received in form of 

donation or free-of-charge benefi t VAT is not deductible 

none 

invoices of >= equivalent of EUR 1,000 (expressed in PLN) (VAT excl.) must be added 

exception for fuel expenses: invoices of > equivalent of EUR 250 (expressed in PLN) (VAT excl.) 

must be added 

foreign company (or its proxy-holder) 

- refund procedure also applies to non-EU tax payers 


- extra supporting documents, generally, must be added to the request: 

• originals of all invoices/customs documents documenting the input VAT 

• certifi cate confi rming status of VAT-payer in the country of origin (issued by the tax authorities 

of the applicant’s country of seat) 

• certifi cate of registration for VAT purposes in Member State other than Poland - in case of tax 

payers providing electronical services 



Drugi Urzad Skarbowy Warszawa-Srodmiescie 

ul. Jagiellonska 15 

03-719 Warszawa 

Poland 

Tel.: +48-(0)22-511-35-00 

Fax: +48-(0)22-511-35-02 

Languages to use for communication Polish 






within 10 working days after the decision; exception in case of extra information 

interest for late VAT refunds is applicable (variable rate, currently 12,5 % per annum) 

yes 



application 




for Polish tax payers: 

http://e-deklaracje.mf.gov.pl/fi les/pdf/VAT-REF(1)_v1_1.pdf 

Polish 

electronic signature required 

TPA Horwath Sztuba Kaczmarek Sp. z o.o. 

Mr. Damian Kubiś (Partner), damian.kubis@tpa-horwath.pl 

Mr. Mikołaj Ratajczak (Senior Manager), mikolaj.ratajczak@tpa-horwath.pl 

ul. Żydowska 1 

61-761 Poznań 

tel.: +48-(0)61-851-38-60 

www.tpa-horwath.pl 

23




24 

Portugal 

yes. Decree Law 186/2009 from 12th August 


Time limit to submit request for refund 30th September x + 1 

Time period for which refund can be asked a) a complete calendar year (VAT refund must be > € 50) 

b) a period not shorter than 3 months (if the VAT refund to be requested is > € 400 

c) shorter period is admited when tha period ends on 31st December of year x and 

the VAT refund is > € 50 


see previous point 











lowered rates: prime necessity goods and services in general: 6 % 






- Petrol / Diesel for passenger cars only 50 % of VAT is deductible 

- business gifts > EUR 50 (excl. VAT) VAT is not deductible 

not possible 

if any doubts arise to Tax Authorities on the analyses of the refund request, additional information, 

such as the original invoices (or copies of those invoices) may be asked 

the non-resident taxpayer or its legal representative. 

- refund procedure also applies for non-EU tax payers (if their turn-over is subject to taxation in 

their own territory and if there is a reciprocal treatment on the present matter agreed between the 

two territories - a certifi cate issued by the non-resident`s Tax Authorities is needed). For that 

purposes they must elect a legal representative. 


• translation of articles of association (by laws) 

• copy of last annual accounts 



Direcção dos Serviços de Reembolsos do IVA 

Avenida João XX!, n.º 76, 5.º 

1049-065 Lisboa 

Portugal 

dsr@dgci.min-fi nancas.pt 

Tel.: +351 707 206 707 

Languages to use for communication Portuguese / English 





4 months (this period may be extended to six / eight months when additional information is 

needed). 

- within 10 working days after the above referred decision periods. 

- interest for late payment by VAT authorities is applicable: 4 % (annual rate) 

yes 



application 




http://www.portaldasfi nancas.gov.pt/pt/ongoingLogin.action?action=/pt/external/vatrefund/ 

submeterPedidoReembolso.action 

Portuguese 

n/a 

Horwath JV - Consultoria Fiscal e Gestão, Lda. 

Mr. José Carlos Velez, Jose.velez@crowehorwath.pt 

Edifício Scala - Rua do Vilar, n.º 235, 2º andar, sala 202 

4150-626 Porto 

Portugal 

Tel: + 351 22 607 62 70 

Fax: + 351 22 607 62 79 






Romania 

yes; Romanian Fiscal Code (Law no. 571 / 2003 with the subsequent amendments and 

completions) 



- exception: for VAT refunds related to the year of 2009, the submission deadline is 31 March 2011 

- in case of late request: no refund of Romanian input VAT 







refund period = 1 year or remaining of a calendar year = EUR 50 


- standard rate: 24 % (starting with July 2010) or 19 % (until June 2010); 

- reduced rate: 5 % (buildings used for social purposes) 

- reduced rate: 9 % (access to castle, museums, etc.; books, magazines, etc.; prothesis; medicines 

for human/animal use; hotels, camping, etc.;) 

Limitations on deducting VAT according to - passenger cars costs and related fuel (with certain VAT non deductible 

internal national VAT code (not limited list) exceptions such as: taxi cars, fi nancial / operational leasing, 

cars used for interventions, repairs, protection, etc.) 

- transport and hotel accommodation expenses VAT deductible if justifying 

documentation is available (travel 

document / “decont de deplasare”) 

- transactions for which the invoices does not contain all the 

required elements according to the Romanian legislation 

VAT non deductible 

- supplies and services not used in order to perform taxable 

operations or used for VAT-exempted without deduction 

right activities 


- alcohol beverages and tobacco products 

(exception: resale cases and business purposes) 




none 

Supporting documents to add to request? - invoices of > EUR 1,000 (VAT incl.) must be added 


- exception for fuel expenses: invoices of > 250.00 (VAT incl.) must be added 

foreign company or empowered person 




- 6 months - time limit for refund decision; 

- the VAT refund will be granted only based on reciprocity agreements signed between Romania 

and the other non-EU state; 

- all invoices and import documents which contain the VAT amount of which reimbursement is 

requested will be submitted together with a written request to the fi scal authorities; the non-EU 

taxpayer will appoint a fi scal representative in Romania for this purpose; 








Agentia Nationala de Administrare Fiscala 

Directia Generala a Finantelor Publice a Municipiului Bucuresti 

Str. Gerota D. Dimitrie, nr.13, sector 2, Bucureşti, cod postal 020.027 

Adresa de e-mail: Date.MunBucuresti.MB@mfi nante.ro 

http://www.anaf.ro/public/wps/portal/ANAF/Depuneredecl/DescarcareDeclTVAdinUE 

Tel: +40 - 21 305 70 80, Fax: +40 - 21 305 74 44 

Romanian; 

- 4 months, unless additional information is needed 


- interest for late payment by VAT authorities is applicable (0,04 % per each day of delay) 

yes 

appeal must be submitted within 30 days from the date the fi scal authorities decision was 

communicated to the taxpayer 



application 




in Romanian: 

http://static.anaf.ro/static/10/Anaf/318_319/D318_v1.pdf 

Romanian (VAT refund Order translated in English can be found at the following address): 

http://static.anaf.ro/static/10/Anaf/depunere_declaratii/manuale/RambTVA/order4_2010.pdf 

n/a 

TPA Horwath Romania 

Mr. Jan Glas (Managing Partner), jan@tpa-horwath.ro 

Mr. Bogdan Voinescu (Tax Director), BogdanV@tpa-horwath.ro 

Str. Grigore Cobalcescu, nr. 46, Sector 1, 010196, Bucuresti, ROMANIA 

Tel: +40 - 21 310 06 69; Fax: +40 - 21 310 06 68, www.tpa-horwath.ro/ 

25




26 

yes (effective from 1.1.2010) 


Time limit to submit request for refund 30th september year X+1 at the latest 

Slovakia 


2. period shorter than one calendar year but not shorter than 3 calendar months 

3. period can be shorter than 3 calendar months, but only where period represents the remainder 



1. amount ≥ 50 EUR for the period not longer than calendar year 

2. amount ≥ 400 EUR for the period shorter than one calendar year but not shorter than 

3 calendar months 




- 20 % standard rate used for transitional period (from 1.1.2011 until defi cit of public 

administration of Slovakia falls under 3 %) 

- 19 % standard rate not used during transitional period (from 1.1.2011 until defi cit of public 

administration of Slovakia falls under 3 %) 

- 10 % lowered rate (used for e.g. some pharmaceuticals, medical tools, books) 








the taxpayer may deduct VAT on goods and services, which he uses for supplies of goods and 

services as a VAT payer. 

supplies and services not used for business purposes or VAT not deductible 

used for VAT-exempted activities 

entertainment, refreshment, costs of representation VAT not deductible 

none 

copy of invoice in amount ≥ 1000 EUR (VAT excl.) must be added 

copy of invoice for fuel in amount ≥ 250 EUR must be added 

other documents upon request of tax authority 


procedure for non-EU tax payers exists 

request for refund for the period one calendar year only in the paper form (template have to be 

used) ; additional supporting documents must be added compulsory (confi rmation of position of tax 

payer, original invoices) 

minimum tax amount for calendar year is 50 EUR 



Daňový úrad Bratislava I 

Radlinského 37 

P. O. Box 89 

817 89 Bratislava 

du.ba1@ba.drsr.sk 

Tel.: +421 (0)2 57 378 111 

Fax: +421 (0)2 57 378 900 

Languages to use for communication Slovak 





- 4 months, unless additional information is needed (the additional information is needed to submit 

till 1 month) 

- 2 months after delivery of additional information to Tax authority or 2 months after expiration of 

term for delivery of additional information; the latest period for decision is 6 months from day of 

submit the request 

- 8 months is the latest period for decision of Tax authority in case that other additional 

information is needed 

within 10 working days after decision period 

interest for late payment by VAT authorities is applicable: 3 x basic interest rate of ECB 

yes; 

appeal must be submitted within 15 days from the date of delivery of the decision 



application 




in Slovak: https://www.drsr.sk/ 

https://www.drsr.sk/wps/portal/registracia/ 

Slovak 

registration on the web site of Tax Directories and secured electronic signature are necessary 

TPA Horwath TAX, k.s. 

Mr. Peter Ďanovský (partner), peter.danovsky@tpa-horwath.sk 

Pribinova 25/4195 

811 09 Bratislava, Slovakia 

Tel.: +421 (0)2 206 789 11 

www.tpa-horwath.sk 






Slovenia 

yes; offi cial gazzete Nr. 85/2009 (dated 27.10.2009) 



- 30 th September year X – 1 

- in case of late request: no refund of Slovenia input VAT 






refund period less then 3 Months = EUR 400 

refund period for 1 year or when the period represents the remainder od a calendar year = EUR 50 










lowered rates: e.g. food, water, medicine equipment: 8,5 % 




- supplies and services not used for business VAT is not deductible 


- cars, airplanes, boats and yachts VAT is not deductible 

none 

only if the Tax authority needs extra explanation 


the deadline is 30 th June 

original invoices must be shown 



DURS 

Davčni urad Ljubljana 

Davčna ulica 1 

SI - 1000 Ljubljana 

gp.durs.lj@gov.si 

+ 386 1 369 32 20 

+386 1 369 30 18 

Languages to use for communication Slovenian and English 







- interest for late payment by VAT authorities is applicable: 0,0247 % per day 

yes within 15 days 



https://edavki.durs.si 

application 




Slovenian and English 

n/a 

TPA Horwath d.o.o. 

Dr. Michael Knaus (partner), michael.knaus@tpa-horwath.si 

Leskoškova c. 2; 1000 Ljubljana 

T: + 386 1 520 86 60 

F: + 386 1 520 86 69 

27




28 


yes; Act 2/2010 dated 1 March (Offi cial Spanish Gazette, 02/ March/10), 

with effect as from 1 January 2010. 



- in case of late request: no refund of Spanish input VAT 

Time period for which refund can be asked 1. The refund application may comprise the taxable amounts charged during a calendar quarter or 

over a calendar year. 

2. It may also refer to a period shorter than a quarter in the case of a series of transactions carried 

out in a calendar year. 


refund period > 3 months: EUR 400 

refund period = 1 year: EUR 50 











lowered rates: e.g. food, books, hotels, some real estate works: 4 % 

- supplies and services not registered in the books VAT is not deductible 

- supplies and services used simultaneously or alternatively for VAT is not deductible 

both business and private purposes 

- supplies and services not used for business purposes or used for VAT is not deductible 

VAT-exempted activities 

- supplies and services used by the taxpayers or his/her relatives VAT is not deductible 

or employees for private purposes 

none 



refund applications for VAT paid within the Spanish tax’s geographical scope of application by 

Business Persons or Professionals residing in another Member State 

refund applications for VAT paid within the Spanish tax’s geographical scope of application by 

Business Persons or Professionals residing in other countries in which the existence of reciprocity 

has been acknowledged. 



Agencia Estatal de Administración Tributaria 

Ministerio de Economía y Hacienda 

Infanta Mercedes, 49 

28020 Madrid 

Languages to use for communication Spanish 





4 months, unless additional information is needed (extended up to 8 months). 


- interest for late payment by VAT authorities is applicable: 5 % (according to the annual Spanish 

Financial Law). 

yes 

- In front of Spanish VAT authorities: within 1 month from the notice date. 



application 




in Spanish: 

https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/GZ09.shtml 

Spanish 

n/a 

Crowe Horwath Legal y Tributario 

Mr. Jesús Romero (Partner), jesus.romero@crowehorwath.es 

Mrs. Marta Vide (Manager), marta.vide@crowehorwath.es 

Avda. Diagonal, 429, 5ª planta 

08036 – Barcelona 

T +34 93 244 89 00 

www.crowehorwath.es 






VAT Law 2009:1333, chapter 19. 

Sweden 


Time limit to submit request for refund - no later than 30th September year X + 1 (calendar year) 

- in case of late request, no refund of Swedish input VAT 


2. at least three consecutive months 

3. if the application covers a period up to the turn of a year, it may apply to a shorter period than 

three months. 


full calendar year or the remainder of the year = In other cases 

not less than SEK 500 (~ EUR 50) = the amount of VAT may not be less than SEK 4 000 

(~ EUR 400) 



lowered rate: e.g. food, hotel, restaurant (take out only): 12 % 

lowered rate: e.g. books: 6 % 








in Sweden, there are limitations on the right to deductions for, among other things, cars, business 

entertainment and representation expenses. 

for further expertise, please contact the concerned Crowe Horwath offi ce. 

none 

at the time of application no supporting documents are needed to be attached. 

save However all documents. The Swedish Tax Agency may require these for further process. 

all foreign companies or their proxy holder 

refund procedure also applies for non-EU tax payers. 

the request for refund is only accepted on paper, not by means of electronic portal 



Swedish Tax Agency 

SE-106 61 Stockholm 

Tel. +46 8 564 851 60 

Languages to use for communication Swedish, English 





4 months (delays may occur) 


- interest for late payment by VAT authorities. 

yes 



application 




contact your domestic Tax Agency or a Swedish Crowe Horwath offi ce. 

the application should be made through a domestic Tax Agency. 

Swedish website for Swedish companies who want refund of VAT; general link to which you have to 

log in. 

contact your domestic Tax Agency or a Swedish Crowe Horwath offi ce. 

n/a 


Tönnerviks Horwath Revision AB 

Lars Engström, lars.engstrom@crowehorwath.se 

S. Vallviksvägen 12 

352 51 VÄXJÖ 

Tel: +46 470-79 56 16 

www.crowehorwath.se 

29




30 

Switzerland** 

art. 107/1/b Swiss VAT law (dated 12th June 2009) 


Time limit to submit request for refund - January 1 - June 30 year X +1 

- in case of late request: no refund of Swiss VAT 

Time period for which refund can be asked 1. one calendar year 

2. for the total calendar year X 









refund period = 1 year = CHF 500 

standard rate (incl. restaurants): 8 % 

lowered rates: e.g. food, books, medicine etc.: 2,5 % 

lowered rate: hotel accommodation: 3,8 % 

- passenger cars costs VAT is deductible, if commercial use 

- restaurant expenses VAT is deductible, if commercial use 

- representation costs VAT is deductible, if commercial use 

- supplies and services not used for business purposes 



- Petrol / Diesel for passenger cars VAT is deductible, if commercial use 

- business gifts < EUR 50 (excl. VAT) VAT is deductible, if commercial use 

- business gifts > EUR 50 (excl. VAT) VAT is deductible, if commercial use 

none 

all invoices must be added in original (will be sent back after inspection) 

no exceptions 



- refund procedure also applies for non-EU tax payers, if the residence state of the taxpayer grants 

the same benefi ts to Swiss taxpayers 



• certifi cation of registration as entrepreneur 

• forms 1222 and 1223 



Eidgenössiche Steuerverwaltung 

Hauptabteilung Mehrwertsteuer 

Schwarztorstrasse 50 

CH-3003 Bern 

mwst.webteam@estv.admin.ch 

Tel.: +41 (31) 322 21 11 

Fax.: +41 (31) 325 71 38 

Languages to use for communication German 





none 

- 180 days after the complete application has been fi led 

- interest for late payment by VAT authorities is applicable: 4,5 % per year after 180 days 

yes; 

appeal must be submitted within 30 days after request was denied 



application 




in German: 

http://www.estv.admin.ch/mwst/dienstleistungen/00229/index.html?lang=de 

German 

n/a 

Curator & Horwath AG 

Mr. Olaf Ott (partner), olaf.ott@crowehorwath.ch 

Mr. Hansjürg Szadrowsky (partner), hansjuerg.szadrowsky@crowehorwath.ch 

Brandschenkestrasse 60 

CH-8027 Zürich 

T +41 (44) 208 23 23 

www.crowehorwath.ch 

( ** ) non EU-member; non EEA member 


Crowe Horwath EMEA holding regimes tax competence centers: 

Austria 

TPA Horwath Wirtschaftstreuhand 

und Steuerberatung 

Mr. Gottfried Sulz 

Praterstrasse 62-64 

1020 Vienna 

T +43 1 588 35 331 

gottfried.sulz@tpa-horwath.com 


Belgium 

Vanhuynegem Associates Tax & Legal 

Mr. Bart Apers 

Mr. Jiri Vanhuynegem 

Floraliënlaan 2 box 1 

2600 Antwerp 

T +32 03 216 07 08 

bap@v-a.be 

jvh@v-a.be 

www.v-a.be 

Bulgaria 

TPA Horwath 

Mr. Georgio Kandilarov 

28, Todor Alexandrov Blvd. 

Floor 5 


T +359 2 981 66 46 

georgio.kandilarov@tpa-horwath.bg 


Croatia 


Mr. Edo Tuk 

Grand Centar 

Petra Hektorovica 2 

10 000 Zagreb 

T +385 1 488 2 555 

edo.tuk@tpa-horwath.hr 

www.tpa-horwath.hr 

Cyprus 

Horwath DSP Limited 

Mr. Yiannis Demetriades 

8, Stassinou Avenue 

P.O. Box 22545 

1522 Nicosia 

T +357 227 556 56 

yiannisd@crowehorwath.com.cy 

www.crowehorwath.com.cy 


TPA Horwath Notia Tax 

Mr. Jan Lamač 

Mánesova 28 

120 00 Prague 

T +420 222 826 321 

jan.lamac@tpa-horwath.cz 

www.tpa-horwath.cz 

Denmark 


Mr. Hans Olsen 

Strandvejen 58 

P.O. Box 170 

2900 Hellerup 

T+ 45 39 29 25 00 

hans.olsen@crowehorwath.dk 

www.crowehorwath.dk 

Estonia 

Larssen CS 

Mr. Leonid Agajev 

Narva mnt 13 

10151 Tallinn 

T +372 61 43 090 

leonid@larssen.ee 

www.larssen.ee 



France 

Crowe Horwath Fidelio 

Mr. Stéphane Bernard-Migeon 

22 avenue de la Grande Armée 

75017 Paris 

T +33 (0)1 42 89 28 63 

sbernard-migeon@groupe-fi delio.com 

www.groupe-fi delio.com 

Germany 

RWT Horwath GmbH 

Mr. Wolfgang Kirschning 

Charlottenstrasse 45-51 

72764 Reutlingen 

T +49 7121 489 265 

wolfgang.kirschning@rwt-gruppe.de 

www.rwt-horwath.com 

HSA Horwath 

Mr. Michael Schmitz 

An der Dammheide 10 

60486 Frankfurt am Main 

T +49 (69) 97886-6 

schmitz@horwath-frankfurt.de 

www.horwath-frankfurt.de 

Greece 

Sol 

Mr. Edmond Airantzis 

Mr. Panayiotis Pantaris 

3, Fokionos Negri Str. 

112.57 Athens 

T +30 210 869 13 92 

eairantzis@solcons.gr 

solaeoe@otenet.gr 

www.solae.gr 

Hungary 

TPA Horwath Consulting Kft. 

Mr. Joszef Szemeredi 

Buday László u. 12 

1024 Budapest 

T +36 1 345 45 00 

jozsef.szemeredi@tpa-horwath.hu 

www.tpa-horwath.hu 

Ireland 

Horwath Bastow Charleton 

Mr. John Byrne 

Chartered Accountants 

Marine House 

Clanwilliam Court 

Dublin 2 

T+ 353 1 676 0951 

john.byrne@hbc.ie 

www.hbc.ie 

Israel 


Mr. Isak Roffe 

12 Abba Hillel Silver 

52506 St. Ramat-Gan 

+972 3 7538300 

isak.rofe@crowehorwath.co.il 

www.crowehorwath.co.il 

Italy 


Mrs. Giusi Lamicela 

Mr. Gian Paolo Giannini 

Via S. Vito, 7 

20123 Milano 

T +39 02 806731 

giusi.lamicela@fi sspa.it 

gianpaolo.giannini@fi sspa.it 

www.saspi.it 

Liechtenstein 

Crowe Horwath Treuhand AG 

Mr. Alexander Ospelt 

Landstrasse 99, 

FL 9494 Schaan 

T +423 236 19 10 

info@crowehorwath.li 

www.horwath.li 

Lithuania 

UAB Atskaitomybe ir auditas 

Mrs. Jolanta Janushauskiene 

Mrs. Liucina Vasiliauskiene 

Kalvariju 99a 

LT - 08219 Vilnius 

T +37 052731250 

auditas@atskaitomybe.lt 

www.atskaitomybe.lt 

Luxemburg 

Clerc 

Mr. Jean-Jacques Soisson 

Mr. Vincent Fasbender 

1, Rue Pletzer 

8080 Bertrange 

T +352 26 38 83 524 

jj.soisson@clerc.lu 

v.fasbender@clerc.lu 

www.clerc.lu 

Malta 

Crowe Horwath Malta 

Mr. John Abela 

La Provvida 

Karm Zerafa Street 

BKR1713 Birkirkara 

T +356 21494794 

john.abela@crowehorwath.com.mt 

www.horwathmalta.com 



Mr. Hans Missaar 

Mr. Hans De Kruijs 

Jan Leentvaarlaan 50-60 

P.O. Box 4308 

3006 AH Rotterdam 

T +31 10 266 15 18 

hans.missaar@crowehorwath.nl 

hans.dekruijs@crowehorwath.nl 

www.crowehorwath.nl 

Norway 

Crowe Horwath AS 

Mrs. Elisabeth Moum 

Gardermoen Business Centre 

Postboks 42 

2065 Gardermoen park 

T +47 63 94 38 30 

elisabeth.moum@crowehorwath.no 

www.crowehorwath.no 

Poland 

TPA Horwath Sz 

tuba Kaczmarek 

Mr. Mikolaj Ratajczak 

Ul. Zydowska 1 

61-761 Poznañ 

T +48 61 851 38 60 

mikolaj.ratajczak@tpa-horwath.pl 

www.tpa-horwath.pl 

Portugal 

Crowe Horwath JV 

Mr. José Velez 

Rua de Vilar 235 

2nd Andar 

4050-626 Porto 

T +351 226 076 270 

jose.velez@crowehorwath.pt 

www.crowehorwath.pt 

Romania 


Mr. Jan Glas 

Mr Bogdan Voinescu 

Grigore Cobalcescu, 46 sector 1 

010196 Bucharest 

T +40 21 310 06 69 

jan.glas@tpa-horwath.ro 

bogdan.voinescu@tpa-horwath.ro 

www.tpa-horwath.ro 

Slovakia 

TPA Horwath TAX 

Mr. Peter Danovsky 

Pribinova 25/4195 

811 09 Bratislava 

T +42 12 912 851 124 

peter.danovsky@tpa-horwath.sk 

www.tpa-horwath.sk 

Slovenia 


Dr. Michael Knaus 

Prok. Zvonka Pavlič 

Leskoškova cesta 2 

1000 Ljubljana 

T +386 1 520 86 60 

michael.knaus@tpa-horwath.si 

zvonka.pavlic@tpa-horwath.si 

www.tpa-horwath.si 

South Africa 

Crowe Horwath Zeller Karro 

Mr. Kent Karro 

7 th Floor, St. Georges Mall 

8001 Cape Town 

T +27 21 481 7000 

kent.karro@crowehorwath.co.za 

www.crowehorwath.co.za 


Crowe Horwath Legal y Tributario 

Mr. Jesús Romero 

Avda. Diagonal 429 

5 a Planta 

8036 Barcelona 

T +34 93 244 8900 

jesus.romero@crowehorwath.es 

www.crowehorwath.es 

Sweden 

Tönnerviks Horwath Revision 

Mr. Lars Engström 

S. Vallviksvägen 12 

352 52 Växjö 

T +46 470 795 600 

lars.engstrom@crowehorwath.se 

www.crowehorwath.se 

Switzerland 

Curator & Horwath AG 

Mr. Olaf Ott 

Brandschenkestrasse 60 

8027 Zurich 

T +41 44 208 23 23 

olaf.ott@crowehorwath.ch 

www.crowehorwath.ch 

Turkey 

Crowe Horwath Troy Bağ ımsız Denetim 

Mrs. Elvan Inanli 

Yıldız Posta Cad. Dedeman Is Hanı 

48/1 Esentepe, Istanbul 

T +90 212 267 1001 

elvan.inanli@crowehorwath.com.tr 

www.horwathtroy.com 

United Arab Emirates 

Crowe Horwath Mak 

Mr. Zayd Maniar 

Level 21, The Prism 

Business Bay, Sheikh Zayed Road 

P.O. Box No. 6747 

Dubai, United Arab Emirates 

T +971 4 447 3951 

zayd@horwathmak.com 

www.horwathmak.com 

United Kingdom 

Crowe Clark Whitehill LLP 

Mr. David Mellor 

St. Bride's House 

10 Salisbury square 

EC4Y 8EH London 

T +44 (0)20 7842 7100 

david.mellor@crowecw.co.uk 

www.croweclarkwhitehill.co.uk 

31

www.crowehorwath.net 

About Crowe Horwath International 

Crowe Horwath International 

Crowe Horwath International is ranked among the top 10 global 

accounting networks with more than 140 independent accounting and 

advisory services fi rms with 640 offi ces and nearly 28,000 professionals 

and staff in more than 100 countries around the world. Crowe Horwath 

International’s member fi rms are committed to impeccable quality service, 

highly integrated service delivery processes and a common set of core 

values that guide our decisions daily. Each fi rm is well-established as 

a leader in its national business community and is staffed by nationals, 

thereby providing a knowledge of local laws and customs which is 

important to clients undertaking new ventures or expanding into other 

countries. Crowe Horwath International member fi rms are known for their 

personal service to privately and publicly held businesses in all sectors 

and have built an international reputation in the areas of audit, tax and 

advisory services. 

Crowe Horwath International is a leading international network of separate and independent accounting and consulting fi rms that may be licensed to use “Crowe Horwath” or “Horwath” in 

connection with the provision of accounting, auditing, tax, consulting or other professional services to their clients. Crowe Horwath International itself is a non-practicing entity and does not 

provide professional services in its own right. Neither Crowe Horwath International nor any member is liable or responsible for the professional services performed by any other member. 

Audit | Tax | Advisory © 2011 Crowe Horwath International

Refund of Foreign VAT in the European Union - Crowe Horwath ...

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