VAT refund regimes - Hoofdinhoud

COUNCIL OF Brussels, 13 April 2007 THE EUROPEAN UNION

8380/07

PROTOCOLE 1

NOTE

From : General Secretariat

To Working Party Protocol

Subject : VAT refund regimes

Further to document 15578/06 PROTOCOLE 1, delegations will find in annex a table containing a

synopsis of Member States answers to a questionnaire on VAT refund regimes.

The answers given by Member States to the different questions may be summarized as follows :

• 1) 

  Which regime is applicable in VAT refunds ?

  VAT refunds are generally granted on the basis of reciprocity. In a majority of Member States

  the refund system is regulated by national law.

  A majority of Member States grant reimbursement after purchase.

• 2) 

  Who is entitled to VAT exemption purchases ?

  In all Member States, diplomatic and consular missions and their diplomatic and consular

  agents are entitled to VAT exempt purchases. In general this applies also to international

  organisations.

• 3) 

  Which goods and services are covered by the refund regime ?

  The refund regime in the majority of Member States covers goods and services for official as

  well as personal use, with some exceptions. Some Member States, however, apply VAT

  refund to all official and personal purchases.

• 4) 

  Does a minimum purchase limit exist - if so please specify

  Minimum purchase limits exist in most Member States. In the majority of Member States

  these limits are below 150 €.

• 5) 

  Does a maximum refund limit exists - if so, please specify

  Most Member States do not apply a maximum refund limit for official or personal

  purchases.

• 6) 

  Which regime is applicable to VAT- exempt purchases made in other EU Member States ?

  Directive 77/388/EEC i article 15 (10) and Directive 92/12/EEC i Article 23 (1).

• 7) 

  Which regime is applicable for International Organisation and their staff ?

  In the majority of Member States Directive 77/388/EEC i article 15 (10) and Directive

  92/12/EEC Article 23 (1) apply provided that the headquarters agreement foresees the

  possibility of VAT refund.

• 8) 

  Which regime is applicable for EU institutions and agencies and their staff ?

  Article 3 of the Protocol on privileges and immunities of the European Communities of

  8 April 1965.

_____________________

ANNEX

SUMMARY OF DOCUMENT 15578/06 on VAT REFUND REGIMES

• 1. 

  Which regime is applicable in VAT refunds?

Legislation Reciprocity Reimbursement

Vienna National Yes No Point of Sale Post Sale Convention Legislation BE, DK, EE, AT, BE, CZ, EE, AT, CZ, BE, SE BE, IT, CY, SK, RO FI, DE, EL, EL FI, EL, HU, IE, IT, DK, FI,

LV, LT, LU, MT, FR, DE, ES, HU, IE,

PL, SK, SI, SE, EL, IE, LV, LT, LU, UK, BG CY, LT,

LU, MT, MT, NL, SK,

NL, PL, SE SK, SI,

BG, RO

• 2. 

  Who is entitled to VAT exemption purchases?

Diplomatic and consular missions and International organisations, Except Reciprocity staff EU institutions and

intergovernmental bodies non diplomatic

and staff staff, honorary

consuls

AT, BE, DK, EE, FI, DE, EL, ES, HU 1 , BE, EE, FI, FR, HU 1 , IT, LV, CZ, EE, FI, LT, SK AT, CZ, EE, DE, IE, IT, CY, LV, LT, LU, MT, NL, PL, LT, CY, LU, MT, PL 2 , SK,

SK, SI, SU, UK, BG, RO SI, SU, UK, BG, RO HU, IE, IT, LU, SK

• 3. 

  Which goods and services are covered by the refund regime?

  All Some/Most with exceptions Reciprocity Official Personal Official Personal

  FI, HU, IT BE, DK, EE, FR, DE, DK, EE, DE, EL, ES, CZ, EE, FR, EL, IT, LV, LU,

  EL, HU, CY, IE, LV, CY, IE, LV, LT, LU,

  LT, LU, MT, PL, SK, MT, NL, PL, SK; SI, PL, SI, RO

SI, SW, UK, BG, RO SW, UK, BG, RO

• 4. 

  Does a minimum purchase limit exist - if so please specify

  1-150 € 151-250 € Over 250 € None Reciprocity Official Personal Official Personal Official Personal Official Personal

AT, CZ, AT, CZ, BE, FI, BE, DK, ES, IT, IT, UK DK, EL CZ, PL, SK,

EE, FI 3 , FR, EE, FI 3 , LV, LT, FI, LT, UK RO

DE, HU, FR, DE, NL LU, NL, CY, IE, LU, HU, CY, ES MT, SK, SI, IE, LV, SU, UK, MT, SK, BG SI, SU, UK, BG

1 Except Hungarian nationals or authorised residents.

2 Official purchases only.

8380/07 DG F HB/cc 3 5. Does a maximum refund limit exist - if so, please specify

Personal None Official 1000- 2001-3000€ 3001+ € Official Personal Reciprocity 80 000-110 000 2000€

€

CZ, SK DE, HU AT 1 , SK CZ, ES 2 AT, BE, DK, EE, FI, BE, DK, EE, FI, IT, PL, RO

FR, DE, EL, CY, IT, FR, EL,CY, IE, LV, LT, MT, NL, SI, IT, LV, LT, SE, UK MT, NL, SI, SE, UK

• 6. 

  Which regime is applicable to VAT-exempt purchases made in other EU Member States?

Directive 77/388/EEC i Art. 15(10) Directive 92/12/EEC i art. 23(1) Home International Country Conventions

AT, BE, CZ, DK, ES, EE, FR, DE, EL, AT, BE, DK, EE, FI, FR, DE, EL, LU, MT, BG RO

CY, HU, IE, IT, LV, LT, NL, PL, SK, CY, HU, IE, IT, LV, LT, NL, SI, SE, SE, UK, UK

• 7. 

  Which Regime is applicable for International Organisations and their staff?

Directive 77/388/EEC i Art. Directive 92/12/EEC i art. Home Organisation Int'l VAT

15(10) 23(1) Country Conventions ACT

AT, BE, DK, ES, DE, EL, HU, AT, DK, FI, DE, EL, HU, MT, PL, FR, EL, NL, IE, IT, CY, CZ, EE

LV, LT, NL, SE LV, LT, NL, SE SK, SI SI, UK, RO LU, BG 8. Which regime is applicable for EU institutions and agencies and their staff?

Article 3 Protocol on privileges and immunities 08.04.65 Home Int'l Conventions VAT ACT Country

AT, CZ, DE DK, ES, FI, FR, EL, HU, IE, IT, CY, LV, LT, LU, BE, SE BE 3 , BG EE

MT, NL, PL, SK, SI, UK, RO

__________________

1 Per year.

2 Per trimester.

8380/07 DG F HB/cc 4

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