Application for refunds in member states

Austria

Belgium

Bulgaria

Croatia (EU membership)

Cyprus

Czech Republic

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Ireland

Italy

Latvia

Lithuania

Luxembourg

Malta

Netherlands

Poland

Portugal

Romania

Slovakia

Slovenia

Spain

Sweden

United Kingdom

Checklist

Claims of foreign VAT, before 1 January 2010

Claims, EU persons

Abortive transactions

Agents

Availability

Calendar year, 30 June time limit

Certificate of status: Form VAT 66A pre-1 January 2010

Current system for claims submitted after 31 December 2009

Evidence supporting under former eighth directive

Form

Incorrect or incomplete claims, penalty

Language of country of refund

Non-taxable person

Old system for claims submitted before 1 January 2010

Time limit

UK VAT

VAT incurred in another member state non-recoverable via UK return

EU persons

'fixed establishment from which business transactions and effected'

Abuse of rights

Claims by agents

Entitlement

Generally

Incorrectly charged VAT

Method of refunding

Penalty for incorrect or incomplete claims

Procedure

Time limit

UK VAT claims

Failure of member state to fulfil obligations

Generally

Incorrectly charged VAT

Motor leasing company on fuel purchased by lessees

Non-EU persons

Conditions

Non-EU persons (thirteenth directive)

Appeals

Checklist

Conditions

Current certificate of status

Deduction of bank charges

False, altered or incorrect claims

Generally

Incorrect claims, penalty

Penalty for errors in claim

Procedure

Restrictions

Retail export scheme

Unsuccessful proceedings against the UK

VAT representative

Non-taxable person

Signature requirement on claim form

Taxable person

Appointing a tax representative in accordance with national law preceding accession to the European Union

Conditions

Established in another member state

Meaning

United Kingdom

Certificate of status no longer required

Conditions

Domestic and non-domestic claims: principle of equal treatment not applicable

EU persons

Generally

Non-EU businesses, flowchart

Non-refundable VAT

Penalty for incorrect claims

Refunds obtained by agents

Rejected claims