Value Added Tax electronic refund document for travellers. (ERD).
General Details
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
General information about the procedure
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
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 addressed to the administrative body that issued the challengeable act.
Replacement: Term: One month. On an optional basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 37/1992, de 28 de diciembre,
del Impuesto sobre el Valor Añadido. (BOE 29-diciembre-1992)
-
Real Decreto 1624/1992, de 29 de diciembre,
por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido