Application for refund of VAT

Address for claiming refund

Competent authority

Generally

Non-refundable VAT

CIS system

Country code for Intrastat purposes

EU territory: excluded territories

Free movement of capital, transfer of immovable property

Freedom of establishment

Capital gains tax deferral relief on sale of capital assets

Levying an exit charge on a limited partnership

Restrictions on transfer of assets to a permanent establishment

National legislation

Flat-rate taxation of investment income from holdings in foreign investment funds

Registration number: country code/alphabetical code