Value Added Tax electronic refund document for travellers. (ERD).

Denomination

Value Added Tax electronic refund document for travellers. (ERD).

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure for electronic validation of departure of goods document for traveller VAT refunds.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen

Place for presentation

Telematic

Documentation

The interested party must have documentation that proves compliance with the legally established requirements for the refund of VAT, for possible presentation at the sealing point.

Phases of the procedure/service

Start:request for validation of electronic refund document.

Procedure: verification of the requirements in place.

End: agreement from the competent authority validating or not validating the electronic refund document

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Economic-administrative claim: Term: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Replacement: Term: One month. On an optional basis, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing