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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences FI

Preferences FI

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Flag FI Finland (FI)

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.

Preferences

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) Yes
Article 10 (invoice copies will be requested) When the taxable amount on an invoice or importation document is 1'000 EUR or more
Article 10 (threshold in national currency) 1'000 EUR
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag FI FI
  2. Flag SE SV
  3. Flag GB EN
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
  • Refund period of less than one calendar year and not less than three calendar months: 400 EUR
Article 19.1 (MS-EST will be requested to forward the notification to NETP) Yes
Article 19.2 (MS-EST will be requested to forward the notification to NETP) Yes
Circumstances under which claim can be submitted by a third party With power of attorney
Can refund be made to third party ? Yes, at taxable person's request
Allow to receive corrections as MS-REF Yes

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  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.

  • 1. Fuel
    • 1.4 Fuel used specifically for test vehicles
    • 1.6 Fuel purchased for resale
    • 1.7 Fuel for means of goods transport
    • 1.8 Fuel for passenger and multipurpose cars
      • 1.8.1 Used exclusively for business purposes
      • 1.8.2 Used partly for commercial passenger transport, driving instruction or rental purposes
      • 1.8.3 Used partly for other than 1.8.2 purposes
    • 1.9 Fuel for motorcycles, caravans and vessels for recreational or sports purposes and aircraft with a mass less than 1'550 kg
      • 1.9.1 Used for commercial passenger transport, driving instruction or rental purposes
      • 1.9.2 Used for business purposes
    • 1.12 Fuel for means of passenger transport other than 1.8 and 1.9
  • 2. Hiring of means of transport
    • 2.4 Hiring of means of goods transport
    • 2.5 Hiring of passenger and multipurpose cars
      • 2.5.1 Used exclusively for business purposes
      • 2.5.2 Used partly for commercial passenger transport or driving instruction
      • 2.5.3 Used partly for other than 2.5.2 purposes
    • 2.6 Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1'550 kg
      • 2.6.1 Used for commercial passenger transport or driving instruction
      • 2.6.2 Used for other business purposes
    • 2.12 Hiring of means of transport other than 2.5 and 2.6
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.4 Expenditure relating to means of goods transport
      • 3.4.1 Purchase of a means of goods transport
      • 3.4.2 Maintenance of a means of goods transport
      • 3.4.3 Garaging or parking of a means of goods transport
      • 3.4.4 Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3
    • 3.5 Maintenance of passenger and multipurpose cars
      • 3.5.1 Used exclusively for business purposes
      • 3.5.2 Used partly for commercial passenger transport, driving instruction, or rental purposes
      • 3.5.3 Used partly for business purposes other than 3.5.2
    • 3.6 Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
      • 3.6.1 Used for commercial passenger transport, driving instruction, rental purposes
      • 3.6.2 Used for other business purposes
    • 3.7 Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars
      • 3.7.1 Used exclusively for business purposes
      • 3.7.2 Used partly for commercial passenger transport, driving instruction or rental purposes
      • 3.7.3 Used partly for purposes other than 3.7.2
    • 3.8 Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
      • 3.8.1 Used for commercial passenger transport, driving instruction, rental purposes or resale
      • 3.8.2 Used for other business purposes
    • 3.15 Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
    • 3.16 Garaging or parking of a means of passenger transport
    • 3.17 Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
  • 4. Road tolls and other road user charge
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.1 For the taxable person or an employee of the taxable person
    • 5.2 For someone other than the taxable person, or an employee of the taxable person
  • 6. Accommodation
    • 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
    • 6.6 Expenditure on lodging and accommodation for onward supply
  • 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
    • 7.4 Restaurant services purchased for onward supply
  • 8. Admissions to faires and exhibitions
    • 8.1 For the taxable person or an employee of the taxable person
    • 8.2 For someone other than the taxable person or an employee of the taxable person
  • 9. Expenditure on luxuries, amusements and entertainment
    • 9.1 Purchase of alcohol
    • 9.2 Purchase of manufactured tobacco
    • 9.3 Expenditure on receptions, entertainment, hospitality
      • 9.3.1 For publicity purposes
      • 9.3.2 Not for publicity purposes
    • 9.5 Expenditure on works of art, collectors' items and antiques
  • 10. Other
    • 10.2 Repairs within a warranty period
    • 10.3 Services connected with education
    • 10.4 Work on property
      • 10.4.1 Work on immoveable property
      • 10.4.2 Work on immoveable property used as a dwelling
      • 10.4.3 Work on moveable property other than code 3
    • 10.5 Purchase or hiring of property
      • 10.5.1 Purchase or hiring of immoveable property
      • 10.5.2 Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use
      • 10.5.3 Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use
      • 10.5.4 Purchase or hiring of moveable property other than code 2
    • 10.8 Office expenses
    • 10.9 Participation in fairs and seminars
      • 10.9.1 Fairs
      • 10.9.2 Seminars
      • 10.9.3 Education
      • 10.9.4 Training
    • 10.11 Expenditure on postage of mail to countries outside the EU
    • 10.12 Expenditure on fax and phone in connection with accommodation
    • 10.13 Goods and services acquired by a travel organiser for the direct benefit of the traveller
    • 10.14 Goods purchased for resale other than 1.6
    • 10.15 Services purchased for resale other than 6.6 and 7.4
    • 10.16 Work on property
      • 10.16.1 Work on immoveable property used as a residence, recreational or leisure facility
      • 10.16.2 Work on immoveable property other than 10.16.1
      • 10.16.3 Work on moveable property connected with or use of an immoveable property in 10.16.1
      • 10.16.4 Work on moveable property other than 10.16.3
    • 10.17 Expenditure on property
      • 10.17.1 Expenditure on immoveable property used as a dwelling, or for recreational or leisure use
      • 10.17.2 Expenditure on immoveable property other than 10.17.1

Portal

Tax authority
Preferences
Portal http://www.tax.fi/alveu
Comment
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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