FAQ
28.11.2019 2024-03-08 12:26KKK
FAQ
VAT refund
Who can apply for VAT refund?
Please contact VAT Refund Service OÜ for additional information.
In which countries can one apply for VAT refund?
Within the EU and in all countries with which a reciprocity agreement has been concluded. You can apply for reimbursement in 27 European countries. In certain cases, it is also possible to apply for a refund of VAT from third countries.
For which costs can I apply?
A VAT liable company is allowed to deduct and apply for VAT paid on the goods and services rendered abroad. Only VAT incurred on business related activities may be refunded.
How soon will VAT be refunded?
The Member State of establishment has 15 calendar days to forward application. The Member State of refund has 4 months from the date of receipt to make and notify it’s decision. The Member State of refund has a right to extend decision deadline for up to 8 months in case it requests additional information from an applicant, Member State of establishment or a third party. Requested information must be provided within one month, failure to do so may result in a negative decision or no interest paid. The payment must be made within 10 working days after the decision it taken by Member State of refund.
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What is the minimum amount of submitting a VAT refund request?
The minimum amount of reimbursement requests per year is 50 euros. The minimum amount of reimbursement requests per quarter is 400 euros.
What documents are needed to claim VAT from EU Member State?
Supporting documents such as invoices and other sales documents are required when the amount before tax exceeds €1000, or €250 when it concerns the purchase of fuel. Please note that the tax authorities in the Member States may have various requests of the applicant (e.g. original invoices or business documents, clarification of the nature of the expenses). The company has 30 days to respond to such requests.