Immediate Spanish VAT Recovery over the Internet by means of electronic signature
Companies may get immediate Spanish VAT recovery by hiring Europa Tax
services as Tax Agent. Your Company may lower the financing cost of the Spanish VAT
paid avoiding the high fees of VAT pre-financing services provided by some Agents.
Companies may get immediate Spanish VAT recovery by hiring Europa Tax
services as Tax Agent. Your Company may lower the financing cost of the Spanish VAT
paid avoiding the high fees of VAT pre-financing services provided by some Agents.
Letter to clients
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Who is Europa Tax?
What about fees of immediate VAT refunding in Spain?
Who is offered the immediate VAT refund service?
How does the immediate VAT refund service work?
What are the advantages?
What should your company do to request immediate VAT refund over the Internet?
Quem é a Europa Tax?
Quais são as comissões de reembolso imediato do IVA em Espanha?
Para quem é oferecido o serviço de reembolso imediato do IVA?
Como funciona o serviço de reembolso imediato do IVA?
Quais são as vantagens?
O que a sua empresa deve fazer para requerer o reembolso imediato do IVA através da Internet?
Europa Tax. Chi siamo?
Quali sono i costi per il rimborso immediato dell’I.V.A. in Spagna?
Chi può fruire del servizio di rimborso immediato dell’I.V.A.?
Come funziona il servizio di rimborso immediato dell’I.V.A.?
Quali i vantaggi?
Cosa deve fare la Vs. azienda per richiedere il rimborso immediato dell’I.V.A. via Internet?
Qui est Europa Tax?
Quels sont les frais pour le remboursement immédiat de la TVA en Espagne?
À qui est offert le service de remboursement immédiat de la TVA?
Comment fonctionne le service de remboursement immédiat de la TVA?
Quels en sont les avantages?
Comment votre entreprise doit-elle s’y prendre pour demander le remboursement immédiat de la TVA par Internet ?
Wer ist Europa Tax?
Wie viel kostet die sofortige MWSteuer-Rückerstattung in Spanien?
Wer kann diese sofortige MWSteuer-Rückerstattung erhalten?
Wie erfolgt diese sofortige MWSteuer-Rückerstattung?
Welche Vorteile bietet sie?
Wie müsste Ihre Firma vorgehen, um in Genuss dieser sofortigen MWST-Rückerstattung über Intrenet zu gelangen?
Reembolso del IVA: sujetos pasivos no establecidos en la Comunidad (decimotercera directiva IVA)
1) OBJETIVO
Armonizar la nueva legislación de los Estados miembros relativa al reembolso del IVA a personas sujetas a impuestos fuera de la CEE.
2) MEDIDA COMUNITARIA
Decimotercera Directiva 86/560/CEE del Consejo, de 17 de noviembre de 1986, en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios (modalidades de devolución del impuesto sobre el valor añadido a los sujetos pasivos no establecidos en el territorio de la Comunidad).
3) CONTENIDO
1. Un contribuyente no establecido en el territorio de la Comunidad se define como aquella persona que no ha tenido una dirección comercial, o un lugar permanente de residencia en un Estado miembro durante un período de tiempo que han de determinar los Estados miembros, y que no ha ofertado ninguna mercancía o servicio en dicho Estado miembro a excepción de servicios de transporte o de aquellos servicios por los que sólo ha de pagar impuestos el que recibe el servicio.
2. Los Estados miembros reembolsarán por lo general cualquier IVA satisfecho por contribuyentes no establecidos en la Comunidad por las mercancías o servicios que les han sido provistos por un contribuyente establecido en el territorio de la Comunidad. Tales reembolsos pueden condicionarse a la reciprocidad de terceros países respecto a acciones análogas (reciprocidad).
3. Los reembolsos deberán ser solicitados por el contribuyente extranjero. Los Estados miembros determinarán los detalles prácticos para reclamar dichos reembolsos; por ejemplo, límites de tiempo, cantidades mínimas, etc. Podrán también requerir la designación de un representante fiscal. Deberán tomar todas las medidas necesarias para la prevención de fraudes.
4. Tales reembolsos no deberán realizarse en condiciones más favorables que las que se realizan respecto de los contribuyentes establecidos en la Comunidad.
5. Las condiciones para poder optar a tales reembolsos se determinarán según las normas nacionales del Estado miembro sobre deducciones del IVA, aunque puedan excluirse algunos gastos o puedan imponerse determinadas condiciones.
Reembolso del IVA: sujetos pasivos no establecidos en el país
1) OBJETIVO
Establecer las modalidades comunitarias de aplicación en materia de devolución del impuesto sobre el valor añadido a los sujetos pasivos no establecidos en el país
2) ACTO
Octava Directiva 79/1072/CEE del Consejo, de 6 de diciembre de 1979, en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios: modalidades de devolución del IVA a los sujetos pasivos no establecidos en el interior del país [Diario Oficial L 331 de 27.12.1979].
3) SÍNTESIS
1. La presente directiva se aplica a los sujetos pasivos que no estén establecidos en el interior del país pero se hallen establecidos en otro Estado miembro. Por sujeto pasivo se entenderá toda persona que responda a la definición fijada en la Directiva 77/388/CEE del Consejo.
2. El sujeto pasivo entrará en el ámbito de aplicación de la directiva siempre que, durante un periodo superior a tres meses e inferior a un año natural o durante un periodo inferior a tres meses cuando éste constituya el saldo de un año natural:
no haya tenido en dicho país:
-ni la sede de su actividad económica, ni un establecimiento permanente a partir del cual se hayan llevado a cabo las operaciones;
-ni, a falta de una sede o establecimiento de este tipo, su domicilio o residencia habitual;
no haya efectuado ninguna entrega de bienes o prestación de servicios es ese país, a excepción de:
-prestaciones de servicios de transporte y de servicios accesorios a dichas prestaciones;
- prestaciones de servicios en los casos en que el impuesto sea debido únicamente por el destinatario del servicio.
3. Los Estados miembros reembolsarán a los sujetos pasivos en cuestión:
el IVA que grave servicios que le sean prestados o bienes inmuebles que le sean entregados dentro del país por otros sujetos pasivos;
el IVA que grave la importación al país de bienes que sean necesarios para sus actividades económicas o las prestaciones de servicios gravadas al que recibe dichos servicios.
4. Condiciones relativas a la elaboración de la solicitud de reembolso.
5. El derecho a la devolución del impuesto se determinará con arreglo a la Directiva 77/388/CEE.
6. Las entregas de bienes exentas o que puedan estar sujetas a exención en virtud de la directiva anteriormente mencionada, no darán lugar a reembolso.
7. Resultarán exentas las entregas de bienes expedidos o transportados fuera de la Comunidad por un comprador que no esté establecido en el interior del país o en su nombre, a excepción de los bienes que transporte por cuenta de éste y que estén destinados al abastecimiento de cualquier medio de transporte privado.
8. El tratamiento de los sujetos pasivos no establecidos en el territorio de la Comunidad se rige por la Decimotercera Directiva IVA 86/560/CEE del Consejo.
Acto
Fecha
de entrada en vigor
Plazo límite de transposición en los Estados miembros
Directiva 79/1072/CEE
7.12.1979
1.1.1981
4) MEDIDAS DE APLICACIÓN
5) TRABAJOS POSTERIORES
Propuesta de Directiva del Consejo, de 17 de junio de 1998, por la que se modifica la Directiva 77/388/CEE en lo que se refiere al régimen del derecho a la deducción del Impuesto sobre el Valor Añadido [COM (98) 377-1-Diario Oficial C 219 de 15.7.1998].
Esta propuesta de Directiva tiene por objeto la sustitución del procedimiento de devolución previsto por la Octava Directiva. La modificación propuesta consiste esencialmente en autorizar al sujeto pasivo a deducir el IVA pagado en un Estado miembro en el que no se halla establecido de la declaración periódica que debe presentar en el Estado miembro donde lleva a cabo operaciones imponibles. Esta modificación implica que el importe del IVA que da derecho a deducción se determina de acuerdo con las normas del Estado miembro de establecimiento del sujeto pasivo (en particular, las limitaciones del derecho a deducción) y no según las normas del Estado miembro de devolución, como ocurre en la actualidad. Este proceso requiere asimismo el establecimiento de un sistema de devolución bilateral entre Estados miembros que permita al Estado miembro de establecimiento del sujeto pasivo obtener la devolución del IVA deducido por el Estado miembro en el que se ha pagado dicho impuesto.
Procedimiento de consulta (CNS/1998/0209)
El Parlamento aprobó la propuesta de la Comisión el 14 de enero de 1999, previa introducción de algunas modificaciones relacionadas, en particular, con la exclusión de ciertos gastos del derecho a deducción. [Diario Oficial C 104 de 14.4.1999].
El Comité Económico y Social Europeo emitió su dictamen el 28 de enero de 1999 [Diario Oficial C 101 de 12.4.1999].
Propuesta de Reglamento (CE) del Consejo, de 17 junio de 1998, sobre las medidas de control, las medidas relativas al sistema de restitución y las medidas de cooperación administrativa necesarias para la aplicación de la futura Directiva presentada de forma paralela [COM (98)377-2-Diario Oficial C 219 de 15.7.1998]
El Parlamento aprobó la propuesta de la Comisión el 14 de enero de 1999, previa introducción de algunas modificaciones relativas, en particular, a la información que debe comunicar el Estado miembro de deducción [Diario Oficial C 104 de 14.4.1999].
El Comité Económico y Social Europeo emitió su dictamen el 28 de enero de 1999 [Diario Oficial C 101 de 12.4.1999].
MWSt.-Erstattung: Steuerpflichtige mit Wohnsitz im Ausland
1) ZIEL
Gemeinschaftliche Verfahrensweisen bei der Erstattung der Mehrwertsteuer an nicht im Inland ansässige Steuerpflichtige.
2) GEMEINSCHAFTSMASSNAHME
Achte Richtlinie 79/1072/EWG des Rates vom 6. Dezember 1979 zur Harmonisierung der Rechtsvorschriften der Mitgliedstaaten über die Umsatzsteuern - Verfahren zur Erstattung der Mehrwertsteuer an nicht im Inland ansässige Steuerpflichtige.
3) INHALT
1. Die Richtlinie bezieht sich auf die Steuerpflichtigen im Sinne der Richtlinie 77/388/EWG des Rates, die nicht im Inland, sondern in einem anderen Mitgliedstaat ansässig sind.
2. Die Richtlinie findet auf die Steuerpflichtigen Anwendung, die innerhalb eines Zeitraums von mindestens drei Monaten und höchstens einem Kalenderjahr oder in einem Zeitraum von weniger als drei Monaten, wenn es sich dabei um den restlichen Zeitraum eines Kalenderjahres handelt,
im Inland:
-weder den Sitz ihrer wirtschaftlichen Tätigkeit noch eine feste Niederlassung, von woaus die Umsätze bewirkt worden sind, gehabt haben;
-auch nicht in Ermangelung eines solchen Sitzes oder einer festen Niederlassung ihren Wohnsitz oder gewöhnlichen Aufenthaltsort gehabt haben;
im Inland keine Gegenstände geliefert oder Dienstleistungen erbracht haben, mit Ausnahme von:
-Beförderungsumsätzen und den damit verbundenen Nebentätigkeiten;
- Dienstleistungen, bei denen die Steuer vom Empfänger geschuldet wird.
3. Die Mitgliedstaaten erstatten den betroffenen
Steuerpflichtigen:
die Mehrwertsteuer, mit der die ihm von anderen Steuerpflichtigen im Inland erbrachten Dienstleistungen oder gelieferten beweglichen Gegenständen belastet wurden;
die Mehrwertsteuer, mit der die Einfuhr von Gegenständen, die für ihre Wirtschaftstätigkeiten notwendig sind, ins Inland oder die Erbringung von Dienstleistungen, bei denen die Steuer vom Empfänger geschuldet wird, belastet wurde.
4. Bedingungen für den Erstattungsantrag.
5. Der Anspruch auf Erstattung der Steuer wird gemäß der Richtlinie 77/388/EWG geregelt.
6. Bei der Lieferung von Gegenständen, die gemäß der obengenannten Richtlinie von der Steuer befreit sind oder von der Steuer befreit werden können, erfolgt keine Erstattung.
7. Von der Steuer befreit ist die Lieferung von Gegenständen, die durch den nicht im Inland ansässigen Abnehmer oder für dessen Rechnung nach Orten außerhalb des Gemeinschaftsgebietes versandt oder befördert werden, mit Ausnahme der vom Abnehmer selbst beförderten Gegenstände zur Ausrüstung oder Versorgung von Beförderungsmitteln, die privaten Zwecken dienen.
8. Die Behandlung der nicht im Gemeinschaftsgebiet niedergelassenen Steuerpflichtigen wird in der dreizehnten MWSt.-Richtlinie 86/560/EWG des Rates geregelt.
REGIME FISCALE >
Rimborso dell'IVA: soggetti passivi non residenti nella CEE (tredicesima direttiva IVA)
1) OBIETTIVO
Armonizzazione ulteriore della legislazione degli Stati membri riguardante i rimborsi IVA ai soggetti passivi residenti al di fuori della CEE.
2) PROVVEDIMENTO COMUNITARIO
Tredicesima direttiva 86/560/CEE del Consiglio del 17 novembre 1986 in materia di armonizzazione delle legislazioni degli Stati membri relative alle imposte sulla cifra d'affari - Modalità di rimborso dell'imposta sul valore aggiunto ai soggetti passivi non residenti nel territorio della Comunità.
3) CONTENUTO
1. Si considera soggetto passivo non residente nel territorio della Comunità il soggetto passivo che non ha avuto una sede di attività economica o un luogo di residenza permanente in uno Stato membro durante un periodo di tempo la cui durata è determinata dagli Stati membri, né ha effettuato cessioni di beni o prestazioni di servizi nello Stato membro interessato, ad eccezione di prestazioni di trasporto o di prestazioni di servizi per le quali l'imposta è dovuta unicamente dal destinatario.
2. In generale, gli Stati membri rimborsano qualsiasi IVA pagata da un soggetto passivo non residente nella Comunità su beni o servizi forniti da un soggetto passivo nel territorio della Comunità. Il rimborso può essere subordinato alla condizione che i paesi terzi accettino di adottare provvedimenti analoghi (reciprocità).
3. I rimborsi sono versati su richiesta del soggetto passivo non residente. Gli Stati membri determinano le modalità pratiche per la richiesta dei rimborsi, quali i termini, gli importi minimi, ecc. Possono anche esigere la designazione di un rappresentante fiscale. Essi prendono tutti i provvedimenti necessari per evitare le frodi.
4. I rimborsi non devono essere concessi a condizioni più favorevoli di quelle applicate ai soggetti passivi residenti nella CEE.
5. Il diritto al rimborso è determinato secondo la legislazione nazionale degli Stati membri in materia di detrazioni IVA, che possono tuttavia escludere alcune spese o imporre determinate condizioni.
FISCALIDADE >
Reembolso do IVA: sujeitos passivos não estabelecidos no território do país
1) OBJECTIVO
Fixar as regras comunitárias a aplicar em matéria de reembolso do imposto sobre o valor acrescentado relativamente aos sujeitos passivos não estabelecidos no território do país.
2) ACTO
Oitava Directiva 79/1072/CEE do Conselho, de 6 de Dezembro de 1979, relativa à harmonização das legislações dos Estados-Membros respeitantes aos impostos sobre o volume de negócios - Regras sobre o reembolso do imposto sobre o valor acrescentado aos sujeitos passivos não estabelecidos no território do país [Jornal Oficial L 331 de 27.12.1979].
3) SÍNTESE
1. A presente directiva aplica-se aos sujeitos passivos não estabelecidos no território do país, mas sim no de outro Estado-Membro. É considerado como sujeito passivo qualquer pessoa tal como definida na Directiva 77/388/CEE do Conselho.
2. O sujeito passivo é abrangido pelo âmbito de aplicação da directiva se, durante um período não inferior a três meses e inferior a um ano civil ou durante um período inferior a três meses, quando tal período representar o remanescente de um ano civil:
Não tiver nesse país:
- Nem a sede da sua actividade económica nem um estabelecimento estável a partir do qual sejam efectuadas as operações.
- Nem, na falta de sede ou de estabelecimento estável, o seu domicílio ou a sua residência habitual.
Não tenha efectuado qualquer entrega de bens ou prestação de serviços que se considere ter sido realizada nesse país, com excepção:
- Das prestações de serviços de transporte e das prestações acessórias dessas, das prestações de serviços nos casos em que o imposto é devido unicamente pelo destinatário.
3. Os Estados-Membros reembolsam os sujeitos passivos em causa:
Do imposto sobre o valor acrescentado que tenha incidido sobre as prestações de serviços ou as entregas de bens móveis que lhe tenham sido efectuadas no território do país por outros sujeitos passivos.
Do imposto sobre o valor acrescentado que tenha incidido sobre a importação de bens no país, desde que esses bens sejam necessários às suas actividades económicas, ou as prestações de serviços em que o imposto é devido pelo destinatário.
4. Condições relativas à elaboração do pedido de reembolso.
5. O direito ao reembolso do imposto é determinado nos termos da Directiva 77/388/CEE.
6. As entregas de bens isentos ou que possam ficar isentos por força da directiva acima referida não são objecto de reembolso.
7. São isentas as entregas de bens expedidos ou transportados pelo adquirente não estabelecido no território do país, ou por sua conta, para fora do território da Comunidade, com excepção dos bens transportados pelo próprio adquirente e destinados ao equipamento ou ao abastecimento de qualquer meio de transporte para uso privado.
8. O tratamento dos sujeitos passivos não estabelecidos no território da Comunidade é regido pela Décima Terceira Directiva IVA 86/560/CEE do Conselho.
Acto
Data
de entrada em vigor
Data limite de transposição nos Estados-Membros
Directiva 79/1072/CEE
7.12.1979
1.1.1981
4) MEDIDAS DE APLICAÇÃO
REGIME FISCALE >
Rimborso dell'IVA: soggetti passivi non residenti nel paese
1) OBIETTIVO
Stabilire le modalità d'applicazione comunitarie in materia di rimborso dell'imposta sul valore aggiunto per i soggetti passivi non residenti all'interno del paese.
2) PROVVEDIMENTO COMUNITARIO
Ottava direttiva 79/1072/CEE del Consiglio, del 6 dicembre 1979, in materia di armonizzazione delle legislazioni degli Stati membri relative alle imposte sulla cifra di affari - Modalità per il rimborso dell'imposta sul valore aggiunto ai soggetti passivi non residenti all'interno del paese.
3) CONTENUTO
1. La direttiva riguarda i soggetti passivi non residenti all'interno del paese, ma residenti in un altro Stato membro. È considerato soggetto passivo qualsiasi persona rispondente alla definizione stabilita nella direttiva 77/388/CEE del Consiglio.
2. Il soggetto passivo rientra nel campo di applicazione della direttiva se, in un periodo non inferiore a tre mesi né superiore ad un anno civile o in un periodo inferiore a tre mesi se esso costituisce il saldo di un anno civile,:
non ha stabilito in questo paese:
- né la sede della propria attività economica, né un centro di attività stabile dal quale sono svolte le operazioni;
- né, in mancanza di detta sede o di detto centro di attività stabile, il suo domicilio o la sua residenza abituale;
non ha effettuato alcuna cessione di beni o prestazioni di servizi in tale paese, ad eccezione:
- delle prestazioni di trasporto e delle prestazioni di servizi accessorie;
- delle prestazioni di servizi nei casi in cui l'imposta è dovuta dal destinatario.
3. Gli Stati membri rimborsano al soggetto passivo:
l'imposta sul valore aggiunto applicata ai servizi che gli sono resi o beni mobili che gli sono ceduti all'interno del paese da altri soggetti passivi;
l'imposta sul valore aggiunto applicata all'importazione nel paese di beni che sono necessari per le sue attività economiche o le prestazioni di servizi per le quali l'imposta è a carico del destinatario.
4. Condizioni relative alla compilazione della domanda di rimborso.
5. Il diritto al rimborso dell'IVA è determinato conformemente alla direttiva 77/388/CEE.
6. Le cessioni di beni esentate o che possono essere esentate in base alla detta direttiva non formano oggetto di rimborso.
7. Sono esentate le cessioni di beni spediti o trasportati dall'acquirente che non è stabilito all'interno del paese, o per conto di questi al di fuori della Comunità, ad esclusione dei beni che l'acquirente trasporta lui stesso e che sono destinati al rifornimento di qualsiasi mezzo di trasporto ad uso privato.
8. Il trattamento dei soggetti passivi non residenti sul territorio della Comunità è disciplinato dalla tredicesima direttiva IVA 86/560/CEE del Consiglio.
STEUERWESEN >
Mw.St-Erstattung: nicht in der EWG ansässige Steuerpflichtige (dreizehnte MwSt.-Richtlinie)
1) ZIEL
Harmonisierung der Rechtsvorschriften der Mitgliedstaaten über die Erstattung der Mehrwertsteuer an Steuerpflichtige, die außerhalb der Gemeinschaft ansässig sind.
2) GEMEINSCHAFTSMASSNAHME
Dreizehnte Richtlinie 86/560/EWG des Rates vom 17. November 1986 zur Harmonisierung der Rechtsvorschriften der Mitgliedstaaten über die Umsatzsteuern - Verfahren der Erstattung der Mehrwertsteuer an nicht im Gebiet der Gemeinschaft ansässige Steuerpflichtige.
3) INHALT
1. Als nicht im Gebiet der Gemeinschaft ansässiger Steuerpflichtiger gilt diejenige Person, die in einem von den Mitgliedstaaten festzulegenden Zeitraum in diesem Gebiet weder den Sitz ihrer wirtschaftlichen Tätigkeit noch einen festen Wohnsitz gehabt hat und die in dem genannten Mitgliedstaat keine Gegenstände geliefert oder Dienstleistungen erbracht hat, mit Ausnahme von Beförderungsumsätzen oder Dienstleistungen, bei denen die Steuer lediglich vom Empfänger geschuldet wird.
2. Im allgemeinen erstatten die Mitgliedstaaten jede MwSt., mit der ein nicht im Gebiet der Gemeinschaft ansässiger Steuerpflichtiger für von anderen Steuerpflichtigen im Inland erbrachte Dienstleistungen oder gelieferte Ware belastet worden ist. Diese Erstattungen können von der Gewährung vergleichbarer Vorteile durch Drittländer abhängig gemacht werden (Reziprozität).
3. Die nicht im Gebiet der Gemeinschaft ansässigen Steuerpflichtigen müssen die Erstattungen beantragen. Die Mitgliedstaaten entscheiden über die Modalitäten der Antragstellung, insbesondere über Fristen, Mindestbeträge der Erstattungen usw. Auch können sie die Benennung eines Steuervertreters verlangen. Sie unternehmen alle erforderlichen Schritte zur Vermeidung von Steuerhinterziehungen.
4. Die Erstattungen dürfen nicht zu günstigeren Bedingungen erfolgen als für in der Gemeinschaft ansässige Steuerpflichtige.
5. Der Anspruch auf Erstattung wird nach dem nationalen Recht der Mitgliedstaaten über MwSt.-Abzüge bestimmt, obgleich bestimmte Ausgaben ausgenommen oder bestimmte Auflagen gemacht werden können.
TAXATION >
Refund of VAT: taxable persons not established in the country
1) OBJECTIVE
To introduce Community arrangements for the refund of VAT to taxable persons not established in the territory of the country.
2) COMMUNITY MEASURES
Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value-added tax to taxable persons not established in the territory of the country.
3) CONTENTS
1. The Directive concerns taxable persons established not in the territory of the country but in another Member State. A taxable person is deemed to be any person as defined for the purposes of Council Directive 77/388/EEC.
2. A taxable person is caught by the Directive if, during a period of not less than three months or not more than one calendar year or during a period of less than three months where that period represents the remainder of a calendar year, he:
has had in that country:
- neither the seat of his economic activity nor a fixed establishment from which business transactions are effected;
-nor, if no such seat or fixed establishment exists, his domicile or normal place of residence;
has supplied no goods or services in that country, with the exception of:
- transport services and services ancillary to transport services;
- services in cases where tax is payable by the person to whom they are supplied.
3. Member States are to refund to the taxable persons concerned:
VAT charged in respect of services or movable property supplied to him by other taxable persons in the territory of the country;
VAT charged in respect of the importation of goods into the country in so far as such goods are necessary for their business activities or in respect of taxed services supplied to the customer.
4. Conditions governing refund applications.
5. The right to a refund is determined in accordance with Directive 77/388/EEC.
6. Supplies of exempt goods or goods which may be exempted under the aforementioned Directive do not qualify for a refund.
7. The supply of goods dispatched or transported by or on behalf of a purchaser not established within the territory of the country, with the exception of goods transported by the purchaser himself for the equipping, fuelling and provisioning of any means of transport for private use, is exempt.
8. The treatment of taxable persons not established in the territory of the Community is governed by the 13th VAT Council Directive 86/560/EEC.
FISCALITÉ >
Remboursement de la TVA: assujettis non établis dans le pays
1) OBJECTIF
Établir les modalités d'application communautaires en matière de remboursement de la taxe sur la valeur ajoutée pour les assujettis non établis à l'intérieur du pays.
2) ACTE
Huitième directive 79/1072/CEE du Conseil, du 6 décembre 1979, en matière d'harmonisation des législations des États membres relatives aux taxes sur le chiffre d'affaires - Modalités de remboursement de la TVA aux assujettis non établis à l'intérieur du pays [Journal officiel L 331 du 27.12.1979].
3) SYNTHÈSE
1. La présente directive vise les assujettis non établis à l'intérieur du pays mais établis dans un autre État membre. Est considérée comme assujettie toute personne telle que définie dans la directive 77/388/CEE du Conseil.
2. L'assujetti entre dans le champ d'application de la directive si, au cours d'une période supérieure à trois mois et inférieure à une année civile ou au cours d'une période de moins de trois mois lorsqu'elle constitue le solde d'une année civile, il:
n'a eu dans ce pays:
- ni le siège de son activité économique, ni un établissement stable à partir duquel les opérations sont effectuées,
- ni, à défaut d'un tel siège ou d'un tel établissement, son domicile ou sa résidence habituelle;
n'a effectué aucune livraison de biens ou aucune prestation de services dans ce pays, à l'exception:
- des prestations de transport et de services accessoires à celles-ci, des prestations de services lorsque la taxe est due par le preneur.
3. Les États membres remboursent aux assujettis concernés:
la TVA ayant grevé des services qui lui sont rendus ou des biens meubles qui lui sont livrés à l'intérieur du pays par d'autres assujettis;
la TVA ayant grevé l'importation dans le pays de biens qui sont nécessaires à leurs activités économiques ou les prestations de services taxées au preneur.
4. Conditions relatives à l'établissement de la demande de remboursement.
5. Le droit au remboursement de la taxe est déterminé conformément à la directive 77/388/CEE.
6. Les livraisons de biens exonérés ou qui peuvent être exonérés en vertu de la directive mentionnée ci-dessus ne font pas l'objet d'un remboursement.
7. Sont exonérées les livraisons de biens expédiés ou transportés par l'acheteur qui n'est pas établi à l'intérieur du pays, ou pour son compte, en dehors de la Communauté, à l'exclusion des biens qu'il transporte lui-même et qui sont destinés à l'avitaillement de tout moyen de transport à usage privé.
8. Le traitement des assujettis non établis sur le territoire de la Communauté est régi par la treizième directive TVA 86/560/CEE du Conseil.
FISCALITÉ >
Remboursement de la TVA: assujettis non établis dans la CEE (treizième directive TVA)
1) OBJECTIF
Parfaire l'harmonisation de la législation des États membres relative au remboursement de la TVA aux assujettis établis en dehors de la CEE.
2) MESURE DE LA COMMUNAUTÉ
Treizième directive 86/560/CEE du Conseil, du 17 novembre 1986, sur l'harmonisation des législations des États membres relatives aux taxes sur le chiffre d'affaires - Systèmes de remboursement de la taxe sur la valeur ajoutée aux assujettis non établis dans la Communauté.
3) CONTENU
1. Est considérée comme un assujetti non établi dans la Communauté toute personne qui n'a pas eu d'adresse professionnelle ou de lieu de résidence permanente dans un État membre pendant une période dont la durée est à déterminer par les États membres et qui n'a pas fourni de marchandises ou de services dans cet État membre, à l'exception de services de transport et de services dont la taxe est payable uniquement par le preneur.
2. D'une manière générale, les États membres remboursent toute TVA payée par un assujetti non établi dans la Communauté sur des marchandises et des services fournis par un assujetti sur le territoire de la Communauté. Ces remboursements peuvent être subordonnés à l'acceptation par les pays tiers de prendre des mesures comparables (réciprocité).
3. Les remboursements doivent être réclamés par l'assujetti étranger. Les États membres déterminent les modalités de réclamation de ces remboursements, notamment les délais, les montants minimaux, etc. Ils peuvent également exiger la désignation d'un représentant fiscal. Ils prendront toutes les mesures nécessaires pour éviter les fraudes.
4. Ces remboursements ne peuvent s'effectuer à des conditions plus favorables que les remboursements effectués aux assujettis établis dans la CEE.
5. Le droit aux remboursements sera déterminé conformément à la législation nationale des États membres en matière de déduction de la TVA, bien que certaines dépenses puissent être exclues et certaines conditions imposées.
VAT refund
Foreign companies have the opportunity to reclaim VAT on business services incurred abroad. The rules firstly have been stipulated by the EU and are applied throughout the EEA area. Foreign businesses can also apply for VAT refunds from the European countries currently applying to join the EU as well as Norway, Switzerland, Iceland, Japan, South Korea and Canada.
Claim’s preparation process, which is duly performed by our company, consists of different stages, not involving our clients in it:
Professional advising with respect to the required documents and expenses for refund for each country;
Qualified review, selection and sorting of provided invoices receipts, extracting the invoices eligible for Vat refund;
Preparing applications (i) in accordance with the VAT refund law of the relevant country and (ii) in the primary language of such country if necessary;
Timely reliable and secure filing of application with the relevant taxation authorities;
Provision of status reports for each submitted application
Monitoring and follow-up with respect to your applications throughout the VAT recovery process;
Responding to inquiries from foreign tax officers in appropriate language;
Analyzing claim notification for resubmission of disqualified documents or making the appeal;
Prepare resubmission claims or appeals as necessary for disqualified invoices/receipts;
Tracking of claim filing deadlines and informing the clients about coming deadline for certain countries.
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Re-issue/restyling of invoice
The tax authority had stipulated certain requirements to the invoices providing for VAT refund purposes. The invoices, which don’t meet these requirements (i.e., the copy of invoice was provided, client information is missing, etc.) are rejected by tax authority and even may cause the rejection of the whole application. Therefore upon the provision of the invoices we will select from your invoices those, incorrectly formalized invoices not meeting the requirements, and contact the supplier for their reissue. Please contact us for additional details.
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Obtaining the certificate from tax office
Tax authorities of eligible countries allow non-resident companies, which are properly registered for tax services in their home countries, to apply for refund of value-added tax on business expenditure.
Applications for VAT recovery must be accompanied by a certificate, issued by the home country tax authority, providing that the applicant is VAT or tax registered in the home country. However, where VAT does not exist as a tax, for example in the USA, tax authority will accept a letter from another source (for US businesses - IRS).
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VAT registration
VAT registration in the country, where business expenses including VAT were incurred, may be necessary in order to get VAT refund. VAT registration should be done prior to the business event (however, in some cases it can be done retroactively). VAT registration means that the non-resident company is legally required to:
Register for VAT in the country where the business activity takes place.
Charge VAT on all invoices issued to the customers.
Deduct/refund most of the VAT incurred from the European vendors.
According to local VAT laws the company is obliged to fill monthly or quarterly reports.
If a company does not register when legally required, the incurred VAT is not refundable.
VAT stands for value added tax and is an end-consumer sales tax paid on almost all goods and services in Europe and other countries, too. It is, generally, a deductible or refundable tax.
Value Added Tax (also referred to as input tax or turnover tax), an indirect tax levied at every economic stage from the manufacturer to the end consumer. Value Added Tax is also recognized in different countries as IVA, GST, MwST, TVA, MOMS. As a qualifying claimant of eligible refunds, your business may be able to seek reimbursement of this tax paid on a broad range of business related expenses abroad.
The legal provisions pertaining to VAT refunds tend to be highly complicated and vary largely from country to country. Over the past ten years, legislative changes in the national tax systems of EU, Europe, Canada, Japan and South Korea allow the most non-resident business entities worldwide to refund VAT. However, there still are certain restrictions, such as applicable reciprocity or in some instances, registration for VAT is legally required in order to get the refund.
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THIRTEENTH COUNCIL DIRECTIVE
of 17 November 1986
on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in Community territory
(86/560/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof,
Having regard to the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (1), and in particular Article 17 (4) thereof,
Having regard to the proposal from the Commission (2),
Having regard to the opinion of the European Parliament (3),
Having regard to the opinion of the Economic and Social Committee (4),
Whereas Article 8 of Directive 79/1072/EEC (5) on the arrangements for the refund of value added tax to taxable persons not established in the territory of the country provides that in the case of taxable persons not established in the territory of the Community, Member States may refuse refunds or impose special conditions;
Whereas there is a need to ensure the harmonious development of trade relations between the Community and third countries based on the provisions of Directive 79/1072/EEC, while taking account of the varying situations encountered in third countries;
Whereas certain forms of tax evasion or avoidance should be prevented,
HAS ADOPTED THIS DIRECTIVE:
Article 1
For the purposes of this Directive:
1. 'A taxable person not established in the territory of the Community' shall mean a taxable person as referred to in Article 4 (1) of Directive 77/388/EEC who, during the period referred to in Article 3 (1) of this Directive, has had in that territory neither his business nor a fixed establishment from which business transactions are effected, nor, if no such business or fixed establishment exists, his permanent address or usual place of residence, and who, during the same period, has supplied no goods or services deemed to have been supplied in the Member State referred to in Article 2, with the exception of:
(a) transport services and services ancillary thereto, exempted pursuant to Article 14 (1) (i), Article 15 or Article 16 (1), B, C and D of Directive 77/388/EEC;
(b) services provided in cases where tax is payable solely by the person to whom they are supplied, pursuant to Article 21 (1) (b) of Directive 77/388/EEC;
2. 'Territory of the Community' shall mean the territories of the Member States in which Directive 77/388/EEC is applicable.
Article 2
1. Without prejudice to Articles 3 and 4, each Member State shall refund to any taxable person not established in the territory of the Community, subject to the conditions set out below, any value added tax charged in respect of services rendered or moveable property supplied to him in the territory or the country by other taxable persons or charged in respect of the importation of goods into the country, in so far as such goods and services are used for the purposes of the transactions referred to in Article 17 (3) (a) and (b) of Directive 77/388/EEC or of the provision of services referred to in point 1 (b) of Article 1 of this Directive.
2. Member States may make the refunds referred to in paragraph 1 conditional upon the granting by third States of comparable advantages regarding turnover taxes.
3. Member States may require the appointment of a tax representative.
Article 3
1. The refunds referred to in Article 2 (1) shall be granted upon application by the taxable person. Member States shall determine the arrangements for submitting applications, including the time limits for doing so, the period which applications should cover, the authority competent to receive them and the minimum amounts in respect of which applications may be submitted. They shall also determine the arrangements for making refunds, including the time limits for doing so. They shall impose on the applicant such obligations as are necessary to determine whether the application is justified and to prevent fraud, in particular the obligation to provide proof that he is engaged in an economic activity in accordance with Article 4 (1) of Directive 77/388/EEC. The applicant must certify, in a written declaration, that, during the period prescribed, he has not carried out any transaction which does not fulfil the conditions laid down in point 1 of Article 1 of this Directive.
2. Refunds may not be granted under conditions more favourable than those applied to Community taxable persons.
Article 4
1. For the purposes of this Directive, eligibility for refunds shall be determined in accordance with Article 17 of Directive 77/388/EEC as applied in the Member State where the refund is paid.
2. Member States may, however, provide for the exclusion of certain expenditure or make refunds subject to additional conditions.
3. This Directive shall not apply to supplies of goods which are or or may be exempted under point 2 of Article 15 of Directive 77/388/EEC.
Article 5
1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 1988 at the latest. This Directive shall apply only to applictions for refunds concerning value added tax charged on purchases of goods or services invoiced or on imports effected on or after that date.
2. Member States shall communicate to the Commission the main provisions of national law which they adopt in the field covered by this Directive and shall inform the Commission of the use they make of the option afforded by Article 2 (2). The Commission shall inform the other Member States thereof.
Article 6
Within three years of the date referred to in Article 5, the Commission shall, after consulting the Member States, submit a report to the Council and to the European Parliament on the application of this Directive, particularly as regards the application of Article 2 (2).
Article 7
As from the date on which this Directive is implemented, and at all events by the date mentioned in Article 5, the last sentence of Article 17 (4) of Directive 77/388/EEC and Article 8 of Directive 79/1072/EEC shall cease to have effect in each Member State.
Article 8
Foreign companies have the opportunity to reclaim VAT on business expenses incurred abroad. The rules have been firstly stipulated by the EU and are applied throughout the EEA Area. Businesses can also apply for VAT refunds from the European countries currently applying to join the EU as well as, Norway, Switzerland, Iceland, South Korea, Japan and Canada.
The procedure of VAT refund is very complicated but we are trying to make it as easy as possible for our clients
1.The client sends us the original invoices/receipts.
2.We do professional scrutinizing of Invoices, prepare the necessary documents, complete forms and send the application along with the Invoices to the relevant tax authorities.
3.The Tax authority transfers the refunded VAT into our bank account as well as sends the original invoices to our office.
4.We return the original invoices to the client and at the same time make a transfer to the client’s account
* - Reciprocity for non-EU countries is applied
• = Refundable
º = Restrictions apply or partly refundable
Application’s supporting documentation
The application for VAT refund has to be accompanied with the original invoices (with the exception of Canada, where the copies of the invoices are required) and also additional documents may be required for submission according to the rules of certain Countries. We advise our clients about all supporting documentation necessary to proceed with the claim.
Certificate from local tax authority (for U.S. companies – Certificate from IRS). All EU and other European countries require such certificate to be provided in order to get VAT refunded. The validity of such certificate – 12 month from the date of issue. We help our clients to obtain the mentioned certificate.
Power of Attorney, authorizing our company to act on behalf of the client compiling and submitting VAT recovery claims in all EU and EFTA countries and keeping correspondence with relevant tax authorities.
Certificate of business travellers, providing that persons for whom VAT travel invoices were issued are employed by the applicant. This will give the authority the proof that the travel was business related. This certificate is necessary if the provided travel invoices were issued in the employees names. Upon the receipt and selection the invoice we prepare such certificate and send it for the client’s signature if necessary.
Confirmation of the payment for the certain invoices (copy of transfer/payment order, credit card note, cheque, etc.). It could be requested for the invoices with large amounts.
Explanation of the relationship with third parties to whom invoices may have been addressed. A brief explanation of the circumstances under which invoices have been addressed to third parties should be provided.
We would like to draw your attention to the fact that tax authority may request for any additional documents or information to be submitted. The refusal to submit such information could result in claim’s rejection.
Requirements to the invoices
Applications for VAT refund should be accompanied by ORIGINAL invoices/receipts with exception of Canada, where the copies of invoices have to be provided. The tax authority of the certain country determines the specific requirements to the information shown on the invoices. The most common are:
the supplier's name and VAT registration number;
an identifying number of invoice/ receipt;
the date of supply;
identification of type of expenditure;
your employee’s or your business's name and address (often not practical to have name and address on taxi bills for example);
the cost of goods or services including tax.
To a greater or lesser extent, tax authorities may show leniency if the following are missing:
supplier's address;
the cost of goods and services excluding tax, tax rate and tax amount;
the invoices have to be made in local language.
What is VAT?
Value Added Tax (VAT) is a consumption tax levied on end consumer goods and services in many countries around the world. Depending on the country, the rate of VAT set by the government can range from 3 up to 25%.
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Why does my company have to pay VAT in another country?
When your company representatives visit for business purposes or exhibits at a trade fair in another country, you in fact purchase a service in that country. VAT is always payable in the country where goods or services are purchased, at the rate applicable in that country. (Rules are different only when your company is based in the EU and imports goods from another EU member country).
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Why should my company bother about recovering VAT?
Because VAT rates are high, in Europe averaging 20% and in some countries reaching 25% and foreign businesses, registered for tax purposes in the their home country (for U.S. companies – IRS) can frequently recover the paid VAT. U.S. companies that are eligible for VAT refunds are currently reclaiming only a fraction of the billions they pay in European VAT.
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How many times per year can I reclaim VAT?
Up to 4 times per annum - no more than one claim per three-month period, and claims must not cover the period over one year. In some countries it is allowed to submit the application once a year.
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When can VAT claims be made and what deadlines need to be observed?
In most countries claims for any calendar year must be filed with the tax authorities by June 30 of the following year. For the UK, claims for the period of July 1st through June 30th must be filed by December 31 of the latter year. The deadline for a submission to Japan is based on your company’s fiscal year and a pre-registration process must precede the date of the expense. However, to process and file your claims in a due and proper manner we require that all relevant documents reach us by two months prior the above deadlines.
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What businesses are entitled to a VAT refund?
Most foreign business entities, having tax registration in their home countries, will qualify for a refund. However, the VAT refund rules vary from country to country and therefore we encourage you to check online to verify your company’s eligibility for VAT refund.
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How long do typical claims take?
The stipulated by EU tax authorities terms of VAT refund is 6 months. However, certain countries process the claims faster, while others take more time.
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When VAT registration is necessary in order to get VAT refund?
In certain cases your company may be eligible to be VAT registered in country where the VAT expenses are incurred. If your company fails to pass the registration VAT won't be refunded. For more details please visit our service or contact us.
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Are photocopies/credit card vouchers acceptable?
In most Countries - No, but with the exception of Canada, where only copies are acceptable. In other Countries only the originals are accepted, which will be returned to you after the procedure.
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Why should we use Company Express Group’s VAT reclamation services?
VAT refund requirements are complex bodies of law, often differing greatly from country to country. Company Express Group, having a thorough knowledge of the relevant country’s requirements, can take you through the complicated VAT claim process and help you avoid many of the pitfalls (e.g., incorrectly prepared or missing documents) that, each year, result in the rejection of claims. As an illustration of this, VAT refund applications and related correspondence must be prepared in the primary language of the country to which the application is being made, and invoices/related documents must be carefully scrutinized before being selected for submission.
Just send us your ORIGINAL foreign invoices/receipts – and we will take care of everything needed to proceed with the claim.
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What if I submit wrong items?
Company Express Group fills the necessary application form on your behalf, ensuring that non-eligible items are not included in the refund claim. Claims that include non-eligible items are often either rejected or delayed by the government. To check the correctness of your invoice please fill up check form or contact us for additional details
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Do the invoices need to be in the name of the company?
In some countries – yes. In some countries the invoice may be issued in the employee’s name, then a letter detailing the employees has to be sent with the invoices.
In this section you can select the service, in VAT reclaim of which you are interested in, and find information about the countries, which refund VAT on this service and VAT rate.
Germany
Luxembourg
Spain
Portugal
The Netherlands
Great Britain