| Article 9.2 (sub-codes requested) |
No |
| Article 10 (invoice copies will be requested) |
No (may be requested under article 20) |
| Article 10 (threshold in national currency) |
- Invoices concerning fuel: 250 EUR
- Other invoices: 1'000 EUR
|
| Article 11 (NACE level with 4 positions will be requested) |
Yes |
| Article 12 (languages to be used) |
 FR DE EN
|
| Article 16 (contraints on refund period as MS-REF) |
|
| 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) |
No (notifications may be made on a case-by-case request in accordance with article 14-16 of Council Regulation (EC) only in exceptional cases) |
| Article 19.2 (MS-EST will be requested to forward the notification to NETP) |
No (notifications may be made on a case-by-case request in accordance with article 14-16 of Council Regulation (EC) only in exceptional cases) |
| Article 19.2 (As MS-EST a scanned copy of the decision will be needed to notify the NETP) |
Yes (notifications may be made on a case-by-case request in accordance with article 14-16 of Council Regulation (EC) only in exceptional cases) |
| Article 19.2 (As MS-EST a scanned copy of the pro-rata adjustment will be needed to notify the NETP) |
Yes (notifications may be made on a case-by-case request in accordance with article 14-16 of Council Regulation (EC) only in exceptional cases) |
| Circumstances under which claim can be submitted by a third party |
With written authorisation |
| Can refund be made to third party ? |
Yes, at taxable person's request |
| Allow to receive corrections as MS-REF |
Not yet |
Luxembourg (LU)
