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VAT Refund Electronic Procedure

(An eLearning Course for Economic Operators and Tax Officials)

VAT Refund

An eLearning course on the VAT refund electronic procedure is available for download to both economic operators and tax officials.

Who is concerned by the VAT Refund electronic procedure?

Since 1st January 2010, the procedure for reimbursement of VAT incurred by EU taxable persons in Member States where they are not established has been replaced by a fully electronic procedure, thereby ensuring a quicker refund to claimants.

The new procedure makes life easier for taxable persons and improves the functioning of the internal market. It also changes the way tax authorities and economic operators work and collaborate.

Update of the relevant legislation

Important legislative changes affecting the content of this course came into force on 7 October 2010 (Council Regulation (EU) No 904/2010pdf) and on 31 January 2012 (Commission Implementing Regulation No 79/2012pdf). A revised version of this course is therefore now available for download as a zip-archive in English, Bulgarian, Dutch, Estonian, Polish and Macedonian. Other language versions will be made available later.

 The content of this file is:

  • Quick Start Guide document
  • VAT Refund eLearning course.

How was the course developed?

The course has been developed under the Fiscalis 2013 programme by a group of experts on VAT refund.

About the electronic training course

Whilst the training is provided as one unified course for both economic operators and tax officials it has been carefully designed so that each group will learn about the VAT refund procedures from their own perspective.

Having studied this course, you will:

  • Be familiar with the new provisions for the VAT refund to non established persons
  • Be familiar with the new procedures for applying for a VAT refund
  • Know why the new procedures have been implemented
  • Know what is expected from you in your professional role
  • Know how to access the sources of information available at EU and national level

The course consists of 4 units as follows:

  1. Introduction
  2. Electronic VAT Refund - Key Concepts
  3. Vat Refund Procedure
  4. Test your knowledge

How to start and use the course?

Using the course does not require a high level of information technology skills.

  • First, save the zip-file to your hard disk
  • Extract the zip-file to a folder of your choice
  • Read the "Quick Start Guide" document – This document will provide you with all the necessary information to start using the course.
  • Install the course to your system as specified in the Quick Start Guide or ask your system administrator to do so
  • Open the course and follow the instructions within the course