| Article 9.2 (sub-codes requested) |
Yes |
| 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
- Other invoices: 1'000 EUR
|
| Article 11 (NACE level with 4 positions will be requested) |
Yes |
| Article 12 (languages to be used) |
 SK
|
| 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 persons request |
| Allow to receive corrections as MS-REF |
Yes |
