As per the decision of the European Union, the process for the VAT refund has changed. 

Since the 1^st of January, the major modifications are the following: 

-          the applications must be submitted electronically,

-          the deadline is now September 30^th of the year Y+1 (instead of the 30^th of June),

-          the copies of the invoices and receipts must be provided (instead of the originals),

-          the local administration will have to certify directly whether the claimant has the status as taxable person, when the

      application goes through their e-portal,

-          the decisions must be taken by the foreign administration within 4 months after having received the application. 

In the meantime, the specificities for each country remain the same: expenses for which the VAT is refundable, validity of the invoices and receipts…And, although the application first goes through the administration of the claimant and may have been written in the language of the claimant, the foreign administration will be the only one to contact for follow-ups or claims. 

The national processes for the sending of the applications electronically are also specific to each country.

Do not hesitate to contact us for further information...