VAT Refund Preferences, Sub-codes & Portals

Directive 2008/9/CE Règlement (CE) N° 1174/2009

Richtlinie 2008/9/EG Verordnung (EG) Nr. 1174/2009

Directive 2008/9/EC Regulation (EC) No 1174/2009

Always check the pages of the European Commission to have the latest information.
http://ec.europa.eu/taxation_customs/tic/public/vatRefund/features/vatRefMsFeatures.html

	AT	Austria			HU	Hungary
	BE	Belgium			IE	Ireland
	BG	Bulgaria			IT	Italy
	CY	Cyprus			LT	Lithuania
	CZ	Czech Republic			LU	Luxembourg
	DE	Germany			LV	Latvia
	DK	Denmark			MT	Malta
	EE	Estonia			NL	The Netherlands
	EL (GR)	Greece			PL	Poland
	ES	Spain			PT	Portugal
	FI	Finland			RO	Romania
	FR	France			SE	Sweden
	GB	United Kingdom			SI	Slovenia
	HR	Croatia			SK	Slovakia

These documents are based on Member States' VAT Refund features published on May 3rd, 2013 by the European Commission in the Tax Information Communication (TIC) database with the following disclaimer of liability:

The information has been supplied by the respective Member States. As any updates must be provided by the national authorities, the Commission cannot guarantee that the information provided is up to date, accurate and complete.

The Commission cannot be held responsible for its accuracy or completeness, neither does the information imply any endorsement by the Commission of the Member States' legal provisions.

Luxembourg administration will NOT update the information on these pages on a regular basis. Always refer to the information provided by the Tax Information Communication (TIC) database. Another source of information is EU country specific information on VAT provided by the European Commission.

List of all sub-codes, although not used by all Member States.

Additional information published by the European Commission on https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-refunds_en/.

Latest modifications