Obligations of the MSEST

The Member State of Establishment (“MEST”) where the claim is made should undertake basic registration checks before forwarding the claim electronically to the Member State of Refund (“MSREF”) (Notice 723A, para. 2.4 and 3.4). This should be done within 15 calendar days of receipt of the claim.

The MSEST should ensure that the claim is not forwarded if, during the period of refund any of the following apply:

(1)the claimant is not a taxable person for VAT purposes;

(2)the claimant makes only exempt supplies;

(3)the claimant is covered by the exemption for small enterprises; or

(4)the claimant uses the flat-rate scheme for farmers

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