It lays down the detailed rules for the refund of value added tax (VAT), provided for in Directive 2006/112/EC, the EU’s common system of value added tax (VAT), to taxable persons not established in the EU country of refund* but established in another EU country.

The directive applies to any taxable person not established in the EU country of refund (but established in another EU country) who, during the refund period:

EU countries must refund to any taxable person not established in their country (but established in another EU country) any VAT charged for goods or services supplied to him or her by other taxable persons in that EU country or for goods imported into that country, when used for the purposes of the transactions listed in Directive 2006/112/EC.

To be eligible for a refund in the EU country of refund, a taxable person not established in that country must carry out transactions giving rise to a right of deduction in their own EU country. When a taxable person not established in the EU country of refund carries out in his or her own EU country both transactions producing a right of deduction and transactions not producing a right of deduction in that country, the EU country of the refund will only pay the proportion of refundable VAT.

This directive introduces a fully electronic procedure. The taxable person not established in the EU country of refund (but established in another EU country) sends an electronic refund application to the EU country of refund via the electronic portal of his or her own EU country. The refund application relates to the VAT on the purchase of goods or services which was invoiced during the refund period, and the goods imported during the refund period.

The refund application must be submitted to the EU country of establishment before 30 September of the calendar year following the refund period. The amount of VAT refund applied for must in principle not be less than €400 (or €50 where certain conditions are met). If the country is late in making the refund payment, the applicant will be entitled to interest on the amount of the refund. The EU country of establishment must send the applicant an electronic confirmation of receipt without delay.

It has applied since 20 February 2008 and had to become law in the EU countries by 1 January 2010. It repeals Directive 79/1072/EEC.

EU country of refund: the country in which the VAT was charged to the taxable person for goods or services supplied by other taxable persons in that EU country or for the import of goods into that EU country.

Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ L 44, 20.2.2008, pp. 23-28)

Successive amendments to Directive 2008/9/EC have been incorporated in the original text. This consolidated version is of documentary value only.

Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (OJ L 29, 1.2.2012, pp. 13-32)

Successive amendments to Regulation (EU) No 79/2012 have been incorporated in the original text. This consolidated version is of documentary value only.

Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, pp. 1-18)