Paperless process for the "13th Directive" refund procedure
The electronic procedure is now mandatory
The next applications must be submitted electronically and be accompanied by a summary table including, for each invoice or import document, the following information:
- The order number, which needs to be mentioned on the invoice or import document;
- The name and full address of the supplier or service provider;
- The VAT identification number of the supplier or service provider;
- The date and number of the invoice or import document;
- The taxable amount and the amount of VAT, denominated in euros.
The request has to be accompanied by copies of the invoices or import documents when the taxable amount shown on these invoices or documents is equal to or greater than €1,000, or €250 if the invoice relates to fuel expenses (the originals of these documents must be made available to the administration, at its request, within one month from the date of receipt of the request).
