The common VAT system in the EU sets rules applicable to all EU countries. In certain areas there is flexibility for the EU countries to make national choices
This is the case for certain invoicing rules, the standard rate of VAT and conditions for refund of VAT through the electronic refund scheme. The choices made by the EU countries can be found in this database.
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Search the Tax Information Communication database (TIC) for:
VAT refunds - information requirements in the EU country of refund
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The information has been supplied by the respective Member States. As any updates must be provided by the national authorities, the Commission cannot guarantee that the information provided is up to date, accurate and complete.
The Commission cannot be held responsible for its accuracy or completeness, neither does the information imply any endorsement by the Commission of the Member States' legal provisions.