Belgien
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Bureau Central de T.V.A.
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Tel.:
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+32 2 552 59 77 or 82
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pour assujettis étrangers
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Fax:
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+32 2 552 55 42
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Département Remboursements
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Internet:
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http://www.minfin.fgov.be
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Tour Sablon - 24ème étage
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E-Mail:
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contr.tva.bcae@minfin.fed.be
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Rue J. Stevens, 7
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B - 1000 Bruxelles
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BELGIUM
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Bulgarien
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Territorial Directorate of NRA Sofia-city
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Tel.:
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+359 2 986 3801
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21 Axakov str.
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Fax:
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+359 2 986 4810
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BG - 1000 Sofia
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Internet:
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http://www.minfin.bg
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BULGARIA
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Dänemark
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Skattecenter Tonder
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Tel.:
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+ 45 7222 1818
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8/13 momsdirectiv
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Fax:
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+ 45 7467 5156
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Toldbodvej 8
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Internet:
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http://www.skat.dk
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DK - 6330 Padborg
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E-Mail:
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skat@skat.dk
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DENMARK
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Deutschland
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Bundeszentralamt für Steuern
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- Außenstelle Schwedt -
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Tel.:
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+49 228 406 0
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Passower Chaussee 3b
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Fax:
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+49 228 406 42 78
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D - 16303 Schwedt / Oder
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Internet:
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http://www.bzst.de
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Estland
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Estonian Tax and Customs Board
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Tel.:
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+372 683 5700
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Narva mnt 9J
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Fax:
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+372 683 5709
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15176 Tallinn
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Internet:
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http://www.emta.ee
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ESTONIA
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E-Mail:
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emta@emta.ee
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Finnland
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Uudenmaan verovirasto
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Tel.:
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+358 9 731 120
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NYLANDS SKATTEVERK
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Fax:
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+358 9 7311 4392
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P.O. Box 34
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Internet:
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http://www.vero.fi
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FI - 00052 Vero
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FINNLAND/SUOMI
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Frankreich
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Direction des Résidents à l’Etranger et
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Tel.:
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+33 1 57 33 84 00
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des Services Généraux
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Fax:
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+33 1 57 33 84 77
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Service de Remboursement de la TVA aux
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Internet:
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http://www.impots.gouv.fr
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Assujettis Étrangers
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E-Mail :
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sr-tva.dresg@dgi.finances.gouv.fr
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10, Rue du Centre / TSA 60015
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F - 93456 Noisy Le Grand Cedex
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FRANCE
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Griechenland
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Ministry of Economy and Finance
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Tel.:
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+30 210 3647 202 5
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General Secretariat for Taxation and
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Fax:
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+30 210 3645 413
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Customs Issues 14th Directorate - VAT
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Internet:
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http://www.gsis.gr
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Sina 2-4
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E-Mail:
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elvies@otenet.gr
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GR - 10672 Athen
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GREECE
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Großbritannien und Nordirland
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HM Customs and Excise
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Tel.:
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+44 2871 37 62 00
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VAT Overseas Repayments
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Fax:
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+44 2871 37 25 20
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8th/13th Directive
|
Internet:
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http://www.hmrc.gov.uk
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Custom House
|
E-Mail:
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enq.oru.ni@hmce.gsi.gov.uk
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PO Box 34
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GB - Londonderry BT48 7AE
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UNITED KINGDOM
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Irland
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Strategic Planning Division
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Tel.:
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+353 61 122799
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VAT (Unregistered) Repayments
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Fax:
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+353 61 402125
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3rd Floor
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Internet:
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http://www.revenue.ie
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River House
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E-Mail:
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unregvat@revenue.ie
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Charlottes Quay
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IR - Limerick
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IRELAND
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Italien
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Agenzia della Entrate
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Tel.:
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+39 85 4411550
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Centro Operativo di Pescara
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Fax:
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+39 85 2059559
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Via Rio Sparto 21
|
Internet:
|
http://www.agenziaentrate.it
|
I - 65100 Pescara
ITALY
|
E-Mail:
|
centrooperativo.pescara.ivanonresidenti@agenziaentrate.it
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Lettland
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Large Taxpayers Department
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Tel.:
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+371 670 16810
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State Revenue Service
|
Fax:
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+371 672 27496
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1 Jeruzalemes Str.
|
Internet:
|
http://www.vid.gov.lv
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LV - 1010 Riga
|
E-Mail:
|
dzidra.rozenberga@vid.gov.lv
|
LATVIA
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Litauen
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Vilnius County State Tax Inspectorate
|
Tel.:
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+370 85 2742 550
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Sermuksniu Str. 4
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Fax:
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+370 5268 7689
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LT - 01509 Vilnius
|
Internet:
|
http://www.vmi.lt
|
LITHUANIA
|
E-Mail:
|
vilniaus.apskr.rastai@vmi.lt
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Luxemburg
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Administration de l’Enregistrement et des
|
Tel.:
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+352 44 90 51
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Domaines
|
Fax:
|
+352 25 07 96
|
Bureau d’imposition XI Remboursements et
|
Internet
|
http://www.aed.public.lu
|
Franchises
|
E-Mail:
|
lux.imp11@en.etat.lu
|
BP 31 - 67 rue Verte
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|
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L - 2010 Luxembourg
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LUXEMBOURG
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Malta
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The Commissioner of VAT Value Added Tax
|
Tel.:
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+ 356 21 499 3304/6
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Department Centre Point Building
|
Fax:
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+ 356 21 499 365
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Ta’ Paris Road
|
Internet:
|
http://www.vat.gov.mt
|
MT - Birkirkarar CMR 02
|
E-Mail:
|
vat@gov.mt
|
MALTA
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|
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Monaco
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Département des Finances et de L’Economie
|
Tel.:
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+377 98 98 81 37
|
Direction des Services Fiscaux
|
Fax:
|
+377 98 98 81 55
|
Le Panorama, 57 Rue Grimaldi
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|
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BP 475 - 98000 Monaco
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Niederlande
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Belastingdienst/Limburg/
|
Tel.:
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+31 555 385 385
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Kantoor Buitenland
|
Internet:
|
http://www.belastingdienst.nl
|
Postbus 2865
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NL - 6401 DJ Heerlen
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NEDERLAND
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Österreich
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Finanzamt Graz-Stadt
|
Tel.:
|
+ 43-316 88 10
|
Referat für ausländische Unternehmer
|
Fax:
|
+ 43-316 81 04 08
|
Conrad-von-Hötzendorf-Straße 14 - 18
|
Internet:
|
http://www.bmf.gv.at
|
A - 8018 Graz
|
E-Mail:
|
post.068.fastmk@bmf.gv.at
|
AUSTRIA
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|
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Polen
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Drugi Urzad Skarbowy
|
Tel.:
|
+48 226 21 72 49
|
Warszawa - Srodmiescie
|
Fax:
|
+48 226 25 50 06
|
ul. Jagiellonska 15
|
Internet:
|
http://www.izba-skarbowa-waw.pl
|
PL -03-719 Warszawa
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POLAND
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Portugal
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|
|
|
|
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Direcção-Geral das Contribuições e Impostos
|
Tel.:
|
+351 21 761 00 00
|
Serviço de Administração do IVA
|
Fax:
|
+351 21 793 65 08
|
Avenida João XXI, 76
|
Internet:
|
http://www.dgci.min-financas.pt
|
P - 1049-065 Lissabon
|
E-Mail:
|
dsiva@dgci.min-financas.pt
|
PORTUGAL
|
|
|
|
|
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Rumänien
|
|
|
|
|
|
General Directorate of Public Finances
|
Tel.:
|
|
Dimitric Gerota Str, No. 13
|
Fax:
|
|
PO - 020027 Bucuresti
|
Internet:
|
http://www.mfinante.ro
|
|
|
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Schweden
|
|
|
|
|
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Skatteverket
|
Tel.:
|
+46 270 734 00
|
Utlandsenheten
|
Fax:
|
+46 (0) 40 14 62 03
|
S - 205-31 Malmö
|
Internet:
|
http://www. rsv.se
|
SCHWEDEN
|
E-Mail:
|
skattekontor1.malmo@skatteverket.se
|
|
|
|
Slowakische Republik
|
|
|
|
|
|
Tax Office 1 Bratislawa
|
Tel.:
|
+421 2 5737 8118
|
Radlinskeho 37
|
Fax:
|
+421 2 5244 2181
|
P.O. Box 89
|
Internet:
|
http://www.drsr.sk
|
SK - 817 89 Bratislawa 15
|
E-Mail:
|
du.ba1@ba.drsr.sk
|
SLOVAKIA
|
|
|
|
|
|
Slowenien
|
|
|
|
|
|
Ljubljana Tax Office
|
|
|
P.O. Box 107
|
Tel.:
|
+386 1 474 42 61
|
SI - 1001 Ljubljana
|
Fax:
|
+386 1 474 42 60
|
Slovenia Dunajska cesta 22 Ljubljana
|
Internet:
|
http://www.durs.gov.si
|
SLOVENIA
|
E-Mail :
|
gp.durs.lj@gov.si
|
|
|
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Spanien
|
|
|
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|
|
Delegación Especial de Madrid
|
Tel.:
|
+341 582 67 39
|
Sección de Regimenes Especiales
|
Fax:
|
+341 582 67 57
|
c/Guzmán el Bueno 139, Planta 1
|
Internet:
|
http://www.aeat.es
|
E - 28071 Madrid
|
|
|
SPAIN
|
|
|
|
|
|
Tschechische Republik
|
|
|
|
|
|
Financni urad pro Prahu 1
|
Tel.:
|
+420 2 2404 3011
|
Stepanska 28
|
Fax:
|
+420 2 2404 3198
|
CZ - 11233 Praha 1
|
Internet:
|
http://cds.mfcr.cz
|
CZECH REPUBLIK
|
E-Mail:
|
podatelna@mfcr.cz
|
|
|
|
Ungarn
|
|
|
|
|
|
Adó-és Pénzügyi Ellenyrzési Hivatal
|
Tel.:
|
+361 41 27 460
|
Pf. 45
|
Fax:
|
+361 239 50 51
|
H - 1387 Budapest
|
Internet:
|
http://www.apeh.hu
|
HUNGARIA
|
|
|
|
|
|
Zypern
|
|
|
|
|
|
Department of Customs & Excise
|
Tel.:
|
+357 22 60 1845
|
VAT Service
|
Fax:
|
+357 22 66 0484
|
Corner M. Karaoli & Gr. Afxentiou
|
Internet:
|
http://www.mof.gov.cy
|
CY - 1096 Nicosia
|
E-Mail:
|
Headquarters@vat.mof.gov.cy
|