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Practical Handbook VAT 2021

Refund to taxpayers under the simplified system who transport passengers or goods by road

Taxable persons who carry out the activity of road passenger or goods transport, are taxed under the simplified tax system and meet the requirements established in letters b) and c) of Article 30.3 of the VAT Regulation, may apply for a refund of the deductible tax payments made on the acquisition of means of transport used for these activities.

The application shall be made during the first 20 calendar days of the month following the month in which the means of transport were purchased.

The refund application must be made using form 308 and must be submitted electronically via the Internet.

Means of transport acquired by taxable persons engaged in the carriage of goods by road must fall within category N1 and have a maximum authorised mass of at least 2,500 kilos or within categories N2 and N3, all of which are listed in Annex II to Directive 2007/46/ECof the European Parliament and of the Council of 5 September 2007.

Taxpayers who choose to include the aforementioned deductible amounts in their self-assessment tax returns may not make use of this refund procedure.