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VAT Refund Preferences, Sub-codes & Portals >
Estonia (EE) Preferences Sub-codes Portal / Contact of tax authority Abbreviations
This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.
For any question about the preferences or the sub-codes, contact the concerned tax authority.
Member State' VAT Refund features published by the European Commission and the Member State in the
Tax Information Communication (TIC) database.
Article 9.2 (sub-codes requested)
Article 10 (invoice copies will be requested)
In accordance with thresholds in article 10
Article 10 (threshold in national currency)
Invoices concerning fuel: 250 EUR (3'912 EEK in 2010)
Other invoices: 1'000 EUR (15'647 EEK in 2010)
Article 11 (NACE level with 4 positions will be requested)
Article 12 (languages to be used)
Article 16 (contraints on refund period as MS-REF)
No other constraint than not more than one calendar year and less than three calendar months
Article 17 (VAT amount thresholds in national currency)
Refund period of a calendar year or the remainder of a calendar year: 50 EUR (782 EEK in 2010)
Refund period of less than one calendar year and not less than three calendar months: 400 EUR (6'258 EEK in 2010)
Article 19.1 (MS-EST will be requested to forward the notification to NETP)
Article 19.2 (MS-EST will be requested to forward the notification to NETP)
Circumstances under which claim can be submitted by a third party
With power of attorney
Can refund be made to third party ?
Yes, with power of attorney
Allow to receive corrections as MS-REF
Translations of expenditure and business activity codes are available in several languages, i.e.
Règlement (CE) N° 1174/2009 de la Commission
Verordnung (EG) Nr. 1174/2009 der Kommission
Commission Regulation (EC) No 1174/2009
List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.
2. Hiring of means of transport
3. Expenditure relating to means of transport (excluding 1 & 2)
4. Road tolls and other road user charge
5. Travel expenses such as taxi fares, public transport fares
6.1 Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
6.2 Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person
6.3 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
7. Food, drink and restaurant services
7.1 Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast
7.1.1 For the taxable person or an employee of the taxable person
7.1.2 For someone other than the taxable person or an employee of the taxable person
8. Admissions to faires and exhibitions
9. Expenditure on luxuries, amusements and entertainment
9.3 Expenditure on receptions, entertainment, hospitality
Member State of establishment
Member State of refund
Value added tax
Taxe sur la valeur ajoutée (TVA) Mehrwertsteuer (MwSt.)
Non-established tax payer
Power of attorney
Dernière mise à jour de cette page le 28-02-2017