Did you, as an entrepreneur, often travel to the Czech Republic on business trips recently or in the past? In this case, you were most likely charged Czech VAT taxes.
Find out now, with the help of our country portraits, about the individual rules for reimbursement in the various EU Member States.
Did you, as an entrepreneur, often travel to the Czech Republic on business trips recently or in the past? In this case, you were most likely charged Czech VAT taxes.
Find out now, with the help of our country portraits, about the individual rules for reimbursement in the various EU Member States.
Did you, as an entrepreneur, often travel to Luxembourg on business often or in the past? In that case, you would most likely be charged Luxembourg VAT. Find out now, with the help of our country portraits, about the individual rules for reimbursement in the various EU Member States.
Did you, as a businessman, often travel to Malta on business or in the past? In this case, you were most likely charged Maltese VAT. Find out now, with the help of our country portraits, about the individual rules for reimbursement in the various EU Member States.
Did you, as an entrepreneur, often travel to Lithuania on business trips in the past or in the past? In this case, you were very likely to be charged Lithuanian VAT. Find out now, with the help of our country portraits, about the individual rules for reimbursement in the various EU Member States.
Within the German private law the principle applies that powers of attorney can be granted in principle form-free. Thus, the authorization can also verbally or konkludent - that is done by conclusive behavior. In addition, § 167 (2) BGB (German Civil Code) stipulates that in principle the formal requirements of a specific legal transaction have no effect on the form of a power of attorney. The formally legal transaction and the granting of power of attorney are abstract and thus to be regarded as independent of one another.
The application for VAT refund (or input tax refund) is made via the Federal Central Tax Office. The BZSt checks whether the applicant company fulfills the conditions for input tax refund (for example with regard to the entrepreneurial status within the meaning of the UstG). If the result is positive, the refund application will be forwarded to the foreign tax authority in the country of refund. In the context of the application to the Federal Central Tax Office, no power of attorney must be submitted.
In order to ensure payment of the reimbursement amount to the proper proxy, the tax authorities in the state of reimbursement require the submission of a deed of authority. The formal requirements are clearly different, despite the intended standardization under the EU VAT Directive. In the most extreme case, the delivery agent or the authorized third party must be registered in the state of the refund. This is the case, for example, with a VAT refund from Bulgaria. The example of the French state of repayment can be used to illustrate the complicated requirements concerning the formal requirements:
Refunds of less than € 5335.75 will be subject to less formal requirements than refunds exceeding this amount. Note: The initially strange amount of € 5337.75 is due to the translation of the former French franc (FRF) into euros. Before the introduction of the euro, there was a threshold of 35,000 francs, which after conversion into euros was € 5335.75.
For reimbursement amounts below € 5335.75, a simple power of attorney ("acte sous seing privé "), Whereas for higher amounts the granting of power of attorney must be proven by an appropriate acte authentique. Depending on the form requirement and the amount of the reimbursement amount, a notarisation may be required in connection with a translation into French.
If the reimbursement amount is initially to be paid to the tax advisor for further transfer to the applicant, the disbursement process - even after successful application - is difficult in individual cases. Strict formal requirements for the respective instruments of attorney apply not only in France, but also in other member states of the European Union (see overview at the end of the article). It is advisable to call in a specialist tax advisor for these reasons.
Under the "Foreign VAT Return Online" service you will be informed in detail about the applicable formalities in the respective countries of the refund. In addition, we provide you with sample authorizations in various languages as part of the order and the application, guaranteeing you a quick payout of your VAT amount
"Foreign VAT Return Online" regulates the reimbursement from France and 24 other EU Member States for you and your company and especially assists you in complying with all necessary formalities (for example in the case of certificates of attorney). Feel free to contact us at This email address is being protected from spambots. You need JavaScript enabled to view it. or give us an order online for a refund „Jetzt Auftrag erteilen“
| State reimbursement | Requirements for Third Party Representation |
|---|---|
| Belgium | With authority |
| Denmark | With authority |
| Etland | With authority |
| Finland | With authority |
| France | With authority |
| Greece | With authority |
| Ireland | With written authorization |
| Italy | With Power of Attorney and Registration in the Reimbursement State |
| Croatia | With authority |
| Latvia | With authority |
| Lithuania | With Power of Attorney and Registration in the Reimbursement State |
| Luxembourg | With written authorization |
| Malta | With written authorization |
| Netherlands | With authority |
| Austria | With authority |
| Poland | With written authorization |
| Portugal | With authority |
| Romania | With authority |
| Sweden | With written authorization |
| Slovakia | With authority |
| Slovenia | With authority |
| Spain | With written authorization |
| Czech Republic | With authority |
| United Kingdom | With written authorization |
| Cyprus | With written authorization |
Did you, as a businessman, often travel to Croatia on business recently or in the past? In this case, you were most likely charged Croatian VAT. Find out now, with the help of our country portraits, about the individual rules for reimbursement in the various EU Member States.
