Deadlines for processing the application
The VAT refund application must be submitted via the electronic portal set up by the member state of establishment by 30 September of the calendar year following the refund period.
The member state of establishment has 15 calendar days to forward an application. The member state of refund has four months from the date of receipt to make and notify its decision. The member state of refund has a right to extend the decision deadline for up to eight months if it requests additional information from an applicant, member state of establishment or a third party.
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial