By managing mandates, you can
consult the mandates issued and the mandates received;
create mandates in favour of another company represented by a VAT file;
extend the mandates given;
revoke the mandates given.
The management of mandates is subject to the following rules:
It is possible to create several mandates for the same period, provided that there is only one mandate active for a given representative on a given date.
The representative selected must have access to the VAT Refund system.
The representative cannot delegate its mandate to a third party.
Taxable persons can always view applications managed by representatives on their dashboard. However, to change an application created by the representative that has not yet been submitted, a taxable person must expressly take control over the application using the appropriate function on the refund application screen.
B) Editing rights
Only the eTVA main account manager and the eTVA account managers can edit the company's mandates. Ordinary users have viewing rights only.
C) Adding a mandate
You can add several mandates for different representatives. The system ensures that each representative can only change the applications that they have created.
C.1) Designation of representatives by their VAT number
To assign a mandate, you must indicate the representative's main VAT file.
If the VAT number of an representative changes, i.e. the number of the representative’s main VAT file changes, the mandate received is no longer valid and the representative loses access to the applications created on behalf of clients.
C.2) 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.3) Validity period
The mandate can be created for a definite or an indefinite period. The mandate remains active for the period specified (start and end date included). The period
cannot begin on a past date, but it can be set for a future date. It is possible to extend a mandate at any time.
If you do not set a limit for the mandate's validity period, the representative may act on your behalf for as long as your company is subject to VAT, even
if e.g. you no longer use the VAT Refund portal or you no longer have access because your certificate has expired.
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.
The mandate validity period is also independent of the validity period of the taxable person's access.
The mandate is valid from 00:00:00 on the first day of the validity period until 23:59:59 on the last day of the validity period.
For their part, representatives can view their received mandates in order to monitor the expiry date of these mandates.
C.4) 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.
The bank account imposed by the mandate is independant of the bank accounts' list stored in the taxable person's company profile.
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.
D) Revoking a mandate
When a mandate is revoked, the representative no longer has access to the principal's applications. This only becomes effective after it has been taken into account by the application, depending on the technical constraints.
A revoked mandate can be reactivated if required, so there is no need to recreate the mandate.
E) Extending a mandate
You can extend an active or even an expired mandate by changing its final validity date, provided that you comply with constraints on overlaps with other active mandates held by the representative concerned.
F) Limiting the duration of a mandate
The mandate's new final validity date may not be set to a past date, i.e. it must be set to either a future date or the current date. To cancel an representative's access to applications on the current day, you must revoke the mandate.
G) Cancelling a mandate
You cannot cancel a mandate, it must be revoked by the taxable person. Also, a mandate due to become active in the future (a validity period set to begin at a future date) can be revoked if you want to prevent it from becoming active.
H) Mandates received
The representative can view the mandates received from a taxable person. The representative cannot change the mandates received.
I) Questins and answers
I.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.
I.2) Do you have to actively revoke an expired mandate ?
It is recommended that you revoke mandates even if they have expired. This prevents mandates from being reactivated by mistake by extending their validity period.
I.3) What happens if there is a change to the representative’s intra-community VAT identification number ? Does this affect the mandate ?
Yes. Mandates are linked to the representative's intra-community VAT identification number (main file). If this number is changed, the representative no longer has access to applications created under the previous
intra-community VAT identification number. To continue benefiting from an representative's services, a taxable person can revoke this representative's existing mandate and provide a new mandate with the new intra-community
VAT identification number. 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.
I.4) Does a change of legal structure affect the mandates ?
In the event of a change of legal structure, the taxable person receives a new national identification number (registration number) and the Luxembourg tax department assigns it a new intra-community VAT identification number, i.e. opens a new VAT file. To manage the refund applications for both VAT files, please refer to the chapter Company VAT file and secondary VAT file in the help section regarding the company profile.
Mandates given under the old intra-community VAT identification number remain valid. However, it may be useful to grant the representative powers in respect of the new VAT file through a new mandate.
Mandates received under the old intra-community VAT identification number lose their validity because only the new intra-community VAT identification number, i.e. that of the main VAT file, is taken into consideration.
It is useful that the representation contacts his customers for receiving a new mandate for all their VAT files in favor of his new intra-community VAT identification number.
I.5) My representative is no longer able to access the portal or create new applications for my account.
To identify the source of the problem, the representative should access the mandate management section to check the status and validity period of the mandate received by the taxable person. The taxable person can also view the list of mandates given.
The mandate may have expired. In this case, the taxable person must extend it.
If the representative's intra-community VAT identification number has changed or their file type has been changed to a secondary VAT file, the mandates also become obsolete and the taxable person must grant the mandate for the representative's main VAT file once again.
I.6) The taxable person is no longer able to access the portal and their applications, but can the representative still access these?
Yes. Provided that the representative has access to the portal and has a valid mandate, it can create applications for the taxable person, provided the taxable person is registered for VAT during the refund period.
I.7) Can representatives revoke their mandates ?
No, only the taxable person can manage and therefore revoke mandates.
J) Related information
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This help applies to VAT Refund portal version 8.0 and above.
Version of this page: 2017-06-16-14