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> home > VAT Refund LU > VAT Refund LU > Table of content > Dashboard of applications for modifying the deductible proportion rate

Dashboard of applications for modifying the deductible proportion rate

Vers le niveau supérieur

A) General

The screen is used for

  • entering and submitting a request to change the deductible proportion on the basis of article 13 of Directive 2008/9/EC;

  • to display a table with the selected requests to change the deductible proportion, including the status of these requests.


B) Limitations

  • In theory, requests to change the deductible proportion are to be sent to all the Member States that have received your refund applications for the relevant period.

    However, the portal only lets you send one request per Member State in order to simplify the monitoring of requests by Member State of refund. It is therefore essential that you create an adjustment request for each Member State affected by the adjustment to the deductible proportion.

  • The legal basis for taking into account and interpreting the deductible proportion may vary from one Member State of refund to the next.


C) New request to adjust the deductible proportion

The following integer values, expressed as a percentage, may be entered as the deductible proportion:

  • a value between 1 and 99 (partial deduction)

  • 100 (full deduction)

To specify a deductible proportion of 0% (VAT not deductible), you must cancel the respective refund applications.

The deductible proportion is independent of the VAT rate applicable to the goods or service.

The deductible proportion adjustment request is encoded and submitted at the same time. You are therefore advised to be careful when entering data to ensure that it is correct.

It is essential that you create a request for each Member State affected by the adjustment to the deductible proportion.


D) Changing the deductible proportion

You cannot change a deductible proportion adjustment request once it has been submitted.

In the event of a further change to the deductible proportion or if you make an error when entering the previous adjustment request, you should submit a new adjustment request with the corrected data.


E) Status of a request to adjust the deductible proportion

Unlike refund applications, requests to change the deductible proportion can only have Submitted, Refused by MS-EST or Transmitted to MS-REF status.

Also, information received from the Member State of refund in connection with a request to adjust the deductible proportion can only be viewed by displaying details of the request.


F) Related information


G) Business line-related notices


Return to table of contents


This help applies to VAT Refund portal version 8.0 and above.

Version of this page: 2016-07-26-16



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