Refunds

In the VAT the following assumptions in which tax refunds can be requested:

1. General assumption: when the input tax paid is greater than the accrued tax, a refund can be requested in the self-assessment corresponding to the last period of the year.

2. Refunds to taxpayers registered in the monthly refund register: can apply for a refund on a monthly basis.

3. Refunds to exporters under the travellers' regime.

4. Refunds to entrepreneurs or professionals not established in the territory where the tax applies.

5. Refunds to entrepreneurs or professionals who acquire this status exclusively for the purposes of making occasional intra-Community supplies of new means of transport, exempt from tax.

6. Refunds to entrepreneurs or professionals who pay tax at simplified regime for the activity of transport of goods or passengers by road, of the deductible quotas paid for the acquisition of certain means of transport used for this activity.

7. Refunds to Public bodies or private social establishments of input tax which could not be deducted in full on the purchase of goods which are subsequently supplied to recognised bodies exporting them outside the territory of the Community.

8. Refunds of input tax paid by the recipients of for certain exempt transactions relating to the International Headquarters of NATO and to the States party to the said Treaty.

For details of the refund procedure, see in Chapter 8 of this Practical Handbook.