VAT refunds
Fiscal representation
a) copies of invoices; the original invoices must be on hand and available when requested, according to country, and in isolated cases, by the tax office
b) proof from your local tax office of your status as an enterprise
c) power of attorney (provided by us)
d) letter of engagement (provided by us)
a) original invoices
b) power of attorney (provided by us)
c) letter of engagement (provided by us)
3. Which sales made abroad do not preclude a VAT refund?
Generally, VAT refunds are precluded if taxable sales have been made abroad within the refund period. However, in most countries the following sales do not preclude a refund:
a) services related to imports or exports
b) certain transport services
c) services where the recipient of the services owes the VAT
d) on certain triangular transactions within the EU
e) supplies and services in connection with a bonded warehouse
In principle, the period for applications for a refund of VAT must cover at least a quarter within a calendar year, and may not extend to more than a calendar year. The following minimum amounts apply in the EU:
Companies within the EU
Quarterly application: 400 EUR
Annual application: 50 EUR
Deadlines: Up to September 30 for applications concerning the preceding calendar year
Companies outside the EU
Quarterly application: 200 EUR
Annual application: 25 EUR
Deadlines: Up to June 30 for applications concerning the preceding calendar year
In most EU countries repayment is made within 3 to 6 months. In some states (particularly Luxembourg and Italy) this can, however, take up to 2 years. Repayment is usually made through us, from which we retain our agreed fee.
From January 1 2002 it has been forbidden for EU states to compel enterprises from other EU countries to appoint a resident fiscal representative for the purpose of VAT registration. Since then one refers to a fiscal mandate or fiscal agent in connection with EU enterprises, if they voluntarily engage such a person. Some EU countries, however, continue to provide for the compulsory appointment of a fiscal representative for enterprises from outside the EU; this person would be entirely responsible for the foreign company’s dealings with the tax authorities.
a) proof from your local tax office of your status as an enterprise
b) power of attorney (provided by us)
c) letter of engagement (provided by us)
d) copy of certificate of registration
e) translation of the company agreement contract
f) completed questionnaire, according to country
a) power of attorney (provided by us)
b) letter of engagement (provided by us)
c) release of liability (provided by us)
d) according to country, a translation of the certificate of registration or company agreement contract
e) completed questionnaire, according to country
In some countries it is essential to be registered for VAT before any sales are made in that country. In order to avoid what can be serious difficulties, an early registration is always advisable.
Only a few countries explicitly provide for registration to be backdated to the commencement of business in the foreign country; this would allow transactions already completed to be declared retroactively.