Hlavní informace
As a value added tax (VAT) payer, you can apply for a refund of VAT with a place of supply in another EU Member State.
VAT refunds to taxpayers in other EU Member States are based on Council Directive 2008/9/EC, which is implemented in the national legislation of individual EU Member States.
Týká se vás to pokud
You have received a supply with a place of supply in another EU Member State in which you did not have a registered office or establishment during the refund period, according to the rules laid down by that other EU Member State.
Kdy službu řešit
You can apply for a refund via the electronic portal in the EU Member State of establishment until 30 September of the calendar year following the refund period.
You can access the Tax Refund App within 15 days from the date when the tax authority receives your application. So make sure that you request the access well in advance.
Vyřízení služby
Co potřebujete pokud službu řešíte
None
Kde a jak službu řešit
None
Kolik budete platit
None
Doplňující informace
Jaký má služba benefit
Refund of input tax paid in another EU Member State.
Možnosti odvolání
There is no possibility to appeal against this service.
Legislativa
Sankce
None
Časté dotazy
Is there any additional information on tax refunds?