Deadline for VAT refund from EU member states for the year 2015

Am 30 September 2016 ends the deadline for Austrian entrepreneurs who Advance tax of the year 2015 in the EU Member States They want to recover the money. The applications are submitted electronically via FinanzOnline To be submitted. The Austrian financial administration examines the application for completeness and admissibility and forwards it to the competent Member State. Submission of original documents (or copies thereof) is included in the electronic process not provided for, Except for the country submitting the invoice, individual EU member states may require the submission of invoice copies starting from a bill amount of €1,000 (for fuel bills starting at €250).

The Processing The applicant is basically from the refunding state within four months To be carried out. If additional information is requested, this period is extended to up to eight months. The Refund period must in principle at least 3 months and a maximum of one calendar year – less than 3 months may only be applied for if it is for Rest of the calendar year (e.g. November and December) and the reimbursement period are also dependent on this. Minimum compensation amounts to be noted. In the case of Calendar year apply 50 € and at 3 months 400 euros also Minimum amounts. Although the deadline and application procedure are the same for all EU member states, it should be noted that they vary regularly. from country to country different tax regulations regarding Art and Magnitude The Advance tax refund restrictions may apply, which often include, among other things, catering and hospitality expenses, representation costs, car expenses, etc.

In the Practice has shown that the foreign authorities sometimes Certified translations of invoices and contracts demand and therefore the amount to be reimbursed should always be kept in mind. Difficulties can also be isolated in the timely (electronic) Delivery from Request for additional information or act modestly.

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