A) General about VAT Refund mandates
The system ensures that each representative can only change the applications that they have created.
B) Types of mandates
For as long as a mandate is active (i.e. neither revoked nor expired), every type of mandate allows the representative to
create applications for and on behalf of the principal;
change these applications prior to submission;
submit these applications;
consult these applications after submitting them;
view decisions relating to these applications.
There are two types of mandate:
This type of mandate does not confer additional rights. It corresponds to the type of mandate designated in the VAT Refund portal up to and including version 7.1. Access is limited to applications created by the representative during the mandate’s validity period, and does not include refund applications created by the taxable person or another representative.
This type of mandate grants access to all of the taxable person's applications and the related decisions, both for applications submitted in the past and future applications. However, representatives can only change applications that they created.
General mandates are therefore particularly useful for following up on past applications in the event of a change of representative. As holders of a general mandate can view past applications, they can also issue corrective applications.
You can change the type of mandate held at any time, by using the “change mandate” function. You can therefore start off with a basic mandate and change it to a general mandate if required.
Taxable persons can view all the applications created by their representative(s), but cannot change them. However, there is a function that enables taxable persons to take control over an unsubmitted refund application created by an representative.
Applications created by representatives are linked to their VAT number. If a mandate is revoked or expires, the representative loses their access rights. However, access can be restored by extending the expiry date or reactivating the mandate, or by entering a new mandate for the representative's VAT number.
C) Validity period
The mandate validity period is independent of the refund period of an application.
The representative can create refund applications for any refund period during which the taxable person is subject to VAT.
D) Options for bank accounts
Each refund application must list a bank account to which the Member State of refund will make the VAT refund payment. The bank account must belong to either the taxable person or the representative.
The principal has two choices for each mandate:
Bank account set by the mandate
When creating a new application, the representative cannot change the bank account to which the Member State of refund will make the VAT refund payment. In addition, an representative can only submit an application
if the bank account in the application is the same as the bank account specified in the mandate.
Bank account to be chosen by the representative
When creating a new application, the representative can choose any bank account from among the bank accounts listed in the company profile.
The chosen bank account cannot be changed once the mandate has been created. To change the bank account you must first revoke the mandate and create a new mandate featuring the new account.
E) Questins and answers
E.1) How do you change representative ?
To transfer one representative's activity to another representative, taxable persons have several options, depending on their requirements:
the new representative takes over all of the former representative's activity on a given date X. The former representative must no longer have access to it.
In this case, the former mandate must either have a definite validity period or be revoked immediately, depending on requirements. A new mandate is created for the new representative. To ensure that this new representative can follow up on the predecessor's applications, the mandate given must be a general mandate.
the previous representative continues to monitor the applications they created and the new representative processes the applications from date X onwards.
In this case, the former (basic) mandate is not revoked, allowing the previous representative to still access their applications. A new mandate is created for the new representative. The system ensures that representatives with a basic mandate can only access the applications that they created. However, the system does not prevent the previous representative from continuing to create applications.
E.2) What happens if there is a change to the representative’s intra-community VAT identification number or the national identification number ? Does this affect the mandate ?
In addition to the general information, the following information applies to VAT Refund application domain.
In order to grant access to the applications previously created by the representative, a general mandate must be chosen. However, the representative will not be able to change the
old applications, due to the change in VAT number. Instead, the representative can make a copy of the refund application and finalise it.
Return to the management of mandates
Return to the VAT Refund online help
This help applies to the portal for managing the mandates version 1.0 and above and to VAT Refund portal version 8.1 and above.
Version of this page: 2017-05-04-16