The return of the VAT charged in other Member States of the EU?
In relation to these issues, Community legislation contained for this purpose in the eighth directive, lays down that community entrepreneurs can't get in the Member State in which they have established the VAT which have been supported in other States members of the EU. However, laying a special mechanism by which the refund of VAT in the Member State in which such contributions have supported may be.
Who can join this mechanism?
- Supplies of goods and services in which the passive subject of the tax is not the employer who carried out the operation, but the recipient of the same.
- Transport services and accessories to transport, exempt from tax.
Conditions for the refund of VAT
- Appointment of a resident representative in the State where you are intend to obtain the refund of VAT, which is responsible for the fulfilment of the formal obligations.
- Apply for the refund through the presentation of the appropriate official form.
- Submission of the certification of the authorities of the State where you live that he credited subject to VAT activities.
- Declaration signed by the person concerned or his representative stating not perform, in the territory of application of the VAT, other than those giving rise to the right to return.
- Originals of the invoices and other documents to justify the return.
- Commitment to reimburse the Treasury unfair refunds.
The deadline for submitting these requests conclude at the end of the six months following the calendar year in which the respective quotas have earned.
The competent body responsible for processing the refund of VAT shall be the equivalent in each Member State to the AEAT in Spain. To this end, the maximum period for making the agreement is of five months, must be notified within thirty days, term from which start to accrue is interest on late payments in favour of the applicant.
The proceedings initiated by the EC Court of Justice (ECJ) against various States members for repeated failure to comply with the legally established term of return are numerous. Depending on the particular State that is intended to obtain the return of the supported VAT procedures can complicate and lengthen much. It is sometimes convenient to go to the Chambers of Commerce, autonomous institutions or private entities specialized in this type of transaction.
