Administration de l'Enregistrement et des Domaines
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)||Yes (in addition to litteral description provided by article 8)|
|Article 10 (invoice copies will be requested)||In accordance with thresholds in article 10|
|Article 10 (threshold in national currency)||
|Article 11 (NACE level with 4 positions will be requested)||Yes|
|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 (or remainder of a calendar year (01/11-31/12))|
|Article 17 (VAT amount thresholds in national currency)||
|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 (transmission for information and in case of partial acceptance or refusal FR sends a parallel paper copy of decision by regular post directly to the applicant)|
|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 persons request (with power of attorney, account must be in EU)|
|Allow to receive corrections as MS-REF||No|
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.
|Comment||Access to the portal VAT REFUND is reserved for taxable persons or agents who have a subscription service "Espace abonné" and adherence to "Effectuer une démarche" for filing applications for VAT refunds. Direct link to the topic "Professionnels" : http://www.impots.gouv.fr/portal/dgi/public/professionnels?espId=2&pageId=professionnels&sfid=20. Information is made available subject to the topic "Actualité", direct link : http://www.impots.gouv.fr/portal/dgi/public/actualite?pageId=actualite&sfid=03|
|Vademecum||EU country specific information on VAT|
|MS-EST||Member State of establishment|
|MS-REF||Member State of refund|
|VAT||Value added tax
Taxe sur la valeur ajoutée (TVA)
|NETP||Non-established tax payer|
|POA||Power of attorney|