As part of purchase management, you can enter, change and delete the purchases linked to a refund application. A purchase consists in
the supplier's details;
details of the invoice;
the type of goods or services supplied;
the value of the goods or services, excluding tax;
the amount of VAT paid and the amount of deductible VAT.
Purchase is understood to mean
a purchase of goods;
receipt of a service;
an import of goods.
B) Adding a purchase to a refund application
B.1) Purchase or import
Article 19, paragraph 1 of the law of 12 February 1979 on value added tax
An import of goods is understood to mean:
1. bringing goods into the EU that are not in free circulation within the meaning of article 29 of the Treaty on the Functioning of the European Union;
2. bringing goods that are in free circulation into the EU from a third territory that belongs to the EU customs area.
Original legally binding text (in french language only):
Article 19 sub 1) de la loi du 12 février 1979 concernant la taxe sur la valeur ajoutée
Par importation d'un bien, il faut entendre:
1° l'introduction dans la Communauté d'un bien qui n'est pas en libre pratique au sens de l'article 29 du traité sur le fonctionnement de l'Union européenne;
2° l'introduction dans la Communauté d'un bien en libre pratique en provenance d'un territoire tiers faisant partie du territoire douanier de la Communauté.
VAT is payable in the Member State through which the goods purchased entered the EU.
Goods purchased or services obtained from a supplier with an intra-community VAT identification number must be declared as a purchase in order to obtain a refund of the VAT paid.
B.2) Invoice type
Strictly speaking, an invoice always means a detailed or non-simplified invoice. These terms are used in order to differentiate it from a simplified invoice.
A detailed invoice (non-simplified invoice) includes, inter alia, the supplier’s name, full address and (intra-community) VAT identification number, as well as the purchaser’s name, full address and (intra-community) VAT identification number. For this type of invoice, the supplier's (intra-community) VAT identification number is compulsory.
A simplified invoice includes, inter alia, the supplier’s name and full address. Entering the supplier's (intra-community) VAT identification number is not compulsory, but this is recommended if the number is known. Above a certain amount and depending on the legislation in the Member State of refund, the supplier must issue a non-simplified invoice.
B.3) Supplier reference number type
This field indicates whether the supplier's reference number corresponds to an intra-community VAT identification number (standard case) or a national tax identification number (TIN). At present, the TIN is used only for suppliers based in Germany that do not have an intra-community VAT identification number. Where possible, it is recommended that you enter the intra-community VAT identification number.
B.4) Supplier and address book
When entering an invoice or an import, you can enter the supplier's details directly or search for them in the address book using the search fields:
VAT number: if this field is filled in, the application searches for addresses associated with the VAT number entered. You can use wildcards (*) for the search.
Post code: if this field is filled in, only addresses with the post code entered are displayed.
If neither of these search criteria are entered, the VAT Refund portal displays all suppliers that have an intra-community VAT identification number issued by the Member State of refund, together with suppliers that have an established address in the territory of the Member State of refund.
The suggested suppliers are drawn solely from the address book linked to the user's main VAT file.
The VAT Refund portal does not block duplicate addresses. Be careful not to add the same address more than once.
B.5) Nature of goods and services
A description of the goods or services is compulsory. In accordance with article 9.2 of Directive 2008/9/EC, a code and possibly a sub-code must be entered, depending on the preferences of the Member State of refund.
The code list displayed contains all the codes and sub-codes authorised by the EU provisions. However, some Member States of refund have decided not to make use of all the sub-codes.
In the drop-down list of codes, you can jump to a section using the keys 0-9 on the keyboard. Alternatively, you can enter the code and sub-code using the keyboard (for example by typing 3.2.4), without the need to select these using the mouse or the cursor keys.
In addition to the code, you can encode an additional description. A description is compulsory for code 10 without sub-code. The language used must also be specified when entering a description.
B.6) Entering amounts
If the deductible proportion is other than 100%, the deductible VAT amount must be adjusted accordingly, as it is not updated automatically.
In most cases, the VAT amount is equal to the VAT amount paid on the purchase, except where only part of the VAT charged on the goods purchased is deductible.
The amount claimed or deductible is always between 0 and the amount of VAT paid.
For credit notes, the VAT amount and the amount claimed can be negative.
The amounts should be specified in the national currency of the Member State of refund. If the invoice was issued in another currency, you must convert it in accordance with any rules imposed by the Member State of refund.
The currency shown is that used by the Member State of refund on the date on which the application refund period ends. If the Member State of refund changes currency during the refund period, you can
either split your refund application into several applications, provided that you comply with the provisions governing the minimum refund period and minimum VAT amount, and ensure that the periods do not overlap with the date on which the currency changed;
or convert the amounts into the most recent currency, depending on the instructions of the Member State of refund.
The VAT rate calculated based on the VAT amount and the amount net of tax is given for information purposes, enabling the easy detection of typing errors in the amounts. This calculation only makes sense if all the goods purchased or services received are subject to the same VAT rate. The Member State of refund is not informed of the VAT rate calculated.
C) Changing a purchase in a refund application
This change is made through the addition of a purchase.
D) Deleting a purchase from a refund application
Deleting a purchase is irreversible.
If you wish to delete a purchase from a corrective application, bear in mind that you cannot subsequently add a purchase. The only way to replace one purchase
with another purchase without changing the sequence number is to use the Edit function.
If you are in the process of preparing a corrective application and you delete a purchase by mistake, you should halt the process and discard the corrective
application, by deleting it if possible. Then begin the corrective process again by recreating a new corrective application from the refund application to be corrected.
E) Related information
Return to table of contents
This help applies to VAT Refund portal version 8.0 and above.
Version of this page: 2016-07-28-18