EUROPEAN VAT REFUND CONTACT POINTS
The application must be submitted electronically through the website of the tax authorities of the country in which the claimant is established.
Member State
|
Address
|
Telephone/fax
|
Email address
|
Website
|
Austria
|
Finanzamt Graz-Stadt
|
Tel. BV 31
|
BV31
|
https://www.bmf.gv.at/steuern/selbstst
|
Conrad von Hötzendorf-Straße 14 - 18
|
0043-316-881-538041
|
Post.FA68-
|
aendige-
|
A - 8018 Graz
|
Fax BV 31
|
BV11@bmf.gv.at
|
unternehmer/umsatzsteuer/ust-
|
0043-1-4335938041
|
|
auslaendische-unternehmer.html
|
Tel. BV 32
|
|
|
0043-316-881-538042
|
BV32
|
|
Fax BV 32
|
Post.FA68-
|
https://english.bmf.gv.at/taxation/VAT
|
0043-1-4335938042
|
BV12@bmf.gv.at
|
-Assessment-Refund.html
|
Belgium
|
Bureau Central de TVA - assujettis étrangers :
|
|
|
http://finances.belgium.be/fr/E-services/Intervat/
http://minfin.fgov.be/portail2/nl/e-services/intervat/index.htm
|
Service Remboursement
Bvd Jardin botanique 50
(étage 18 R boîte 3626)
1000 Bruxelles
|
Tel: +32(0)257/ 740 40
Tel : +32 (0)257 257 57
Fax: +32(0)257/ 963 58
|
vat.refund.bcae@minfin.fed.be
vat.refund.ckbb@minfin.fed.be
|
|
|
info.intervat@minfin.fed.be
|
Bulgaria
|
National Revenue Agency
52, Kniaz Aleksander Dondukob Bvd. 1000 Sofia
Bulgaria
|
Tel.: +359 2 9859 6801
|
infocenter@nra.bg
|
www.nap.bg
|
Cyprus
|
Ministry of Finance Department of
|
Tel: +357 2260 1845 or
|
operations@vat.mof.
|
http://refund-
|
Customs VAT Services
|
+357 2260 1852 or 2260
|
gov.cy
|
eu.vat.mof.gov.cy/VATiSee/
|
CY -1471 Nicosia
|
18 53
|
|
|
Fax: +357 2266 0484
|
headquarters@vat.m
|
www.mof.gov.cy/vat
|
of.gov.cy
|
Czech Republic
|
Incoming applications: Tax Office for Prague 1 Štěpánská 28
112 33 PRAHA 1
The Czech Republic
Outgoing applications: CZ Tax Offices
|
Phone: +420 224 041 111
Fax: +420 224 043 198
|
podatelna2001@fs.m fcr.cz
epodpora@fs.mfcr.cz
|
http://www.financnisprava.cz/vrace nidph
http://www.financnisprava.cz/en/in ternation-tax-affairs/cooperation- and-vat/vat-refunds
|
Croatia
|
Ministry of Finance, Regional Office Zagreb, VAT Refund Department
|
|
vat.refund.hr@pore zna-uprava.hr
|
http://www.porezna- uprava.hr/en/EN_porezni_sustav/Stran ice/vat_refund.aspx
|
Denmark
|
SKAT
Kundeserv ce Erhverv Pionér Allé 1
DK 6270 Tønder
|
Tel: +45 7238 0440
|
emomsrefusion@ska t.dk
|
http://www.skat.dk//
|
Estonia
|
Taxation Division
Tax and Customs Board Lõõtsa 8a
Tallinn 15176 Estonia
|
+372 676 1187
372 676 1256
|
vatrefund@emta.ee
|
Portal: http://www.emta.ee/index.php?id=122 23
Information: http://www.emta.ee/index.php?id=265 15
|
Finland
|
Uusimaa Corporate Tax Office
P.O. Box 34 00052 VERO FINLAND
|
Tel. +358 20 697 063
Fax + 358 9 7311 4895
|
Send Support Request through ALVEU -service
|
www.tax.fi
> ALVEU > service
|
France
|
Management Office for VAT refund applications submitted by foreign companies:
Service de Remboursement de la TVA 10, rue du Centre
TSA 60015
93465 NOISY-LE-GRAND CEDEX
|
Phone : +33 1 57 33 84 00
Fax : + 33 1 57 33 84 85
|
sr- tva.dresg@dgfip.fina nces.gouv.fr
|
Information for foreign companies:
Impots.gouv.fr - Entreprises étrangères / Foreign companies
|
Contact for French companies :
Service des impôts des entreprises
|
|
|
Vous devez demander le remboursement de la TVA par voie électronique à l'administration de votre propre pays :
http://www.impots.gouv.fr/portal/static/
Se rendre dans votre espace "abonnés" avec vos codes d'accès et mot de passe.
Entrer dans la rubrique "Accéder à mes services", "Effectuer une démarche", "Remboursement de TVA dans l’Union européenne" et suivre les instructions.
|
Contact via Internet for all companies from the website
|
|
http://www.impots.gouv.fr/portal/dgi/public/contacts?pag eId=contacts&sfid=07
|
Germany
|
Bundeszentralamt für Steuern Dienstsitz Schwedt
Passower Chaussee 3b 16303 SCHWEDT/Oder
|
Tel : +49-(0)228-406-
1200
Fax: +49-(0)228-406-
3200
|
vorsteuerverguetun g@steuerliches- info-center.de
|
http://www.bzst.de/003_menue_links/0 06_ust- verguetung/061_ausl_untern/611_vorsc hriften/index.html
|
Greece
|
Ministry of Finance
Directorate General of Tax and Customs Issues
14th VAT Directorate VAT Repayments Section Sina street 2- 4
10672 Athens - Greece
|
Tel: 00302103644960
0030210 3644990
Fax:00302103645413
|
d14-ctm@otenet.gr
|
|
Hungary
|
Adó-és Pénzügyi Ellenırzési Hivatal (Dept. for Foreign Affairs)
Pf. 138
H -1410 Budapest
|
Tel: +36 1 461 3300
+36 1 322 0220
Fax: +36 1 322 9824
|
ugyfelszolgalat.ape h@matavnet.hu
|
www.apeh.hu (Hungarian) http://en.apeh.hu (English)
|
Ireland
|
Collector Generals Office
|
Tel: +353 61 488060
|
unregvat@revenue.
|
|
VAT Repayments Office
|
Fax: +353 61 488095
|
ie
|
Sarsfield House
|
Francis Street
|
Limerick
|
Ireland
|
Italy
|
Agenzia delle Entrate - Centro operativo
|
Tel: +39 085 5772369 or
|
cop.pescara.ivanonr
|
http://www1.agenziaentrate.gov.it/engli
|
di Pescara
|
+39 085 5772204
|
esidenti@agenziaen
|
sh/international_taxation/vat_refunds.ht
|
Via Rio Sparto 21
|
|
trate.it
|
m (English version)
|
65129 Pescara – Italia
|
Fax +39 085 5772325
|
|
http://www.agenziaentrate.gov.it/wps/p
|
ortal/entrate/cosa_devi_fare (Italian
|
(Italian version)
|
Latvia
|
The non-Resident Tax Data Credibility
|
Tel.: +371 67121984
|
NP.lietvediba@vid.gov.Iv
|
https://www.vid.gov.lv/default.aspx?tab
|
Assessment Division of the State
|
Fax: +371 67122947
|
|
id=8&id=4445&hl=2
|
Revenue Service Tax board
|
1 Talejas Street
|
Riga, LV- 1978
|
Latvia
|
Lithuania
|
VAT Refund Unit
|
Tel: +370 5 274 2 530
|
vilniaus.apskr.rastai
|
www.vmi.lt
|
Vilnius County State Tax Inspectorate
|
Fax: +370 5 272 3005
|
@vmi.lt
|
Ulonu Street 2
|
LT - 01509 Vilnius
|
Lithuania
|
Luxembourg
|
Refund Office :
Administration de l’Enregistrement et des Domaines
Bureau d’imposition Luxembourg 11 67-69, rue Verte,
L-2667 Luxembourg
/ B.P. 31, L-2010 Luxembourg
|
Tel: +352 44 905 343
Fax: +352 25 07 96
|
lux.imp11@en.etat. lu
|
http://www.aed.public.lu/vatrefund/taxp ayer-eu.html
|
Malta
|
VAT Department Ta' Paris Road B'Kara BKR 4633
Malta
|
|
vat@gov.mt
|
http://vat.gov.mt/docs/New%20Eight% 20Directive%20Refund%20Rules_EN_ vers01.pdf
|
Netherlands
|
Belastingdienst Limburg/Kantoor Buitenland
Postbus 4486
6401 CZ HEERLEN
|
Tel: 0031 55 53 85 385
0800 0543
|
|
https://eubtw.belastingdienst.nl/vrca-applicant/
|
Poland
|
Drugi Urząd Skarbowy
|
Tel: +48 22 511 35 00
|
us1436@mz.mofne
|
www.is.waw.pl/USWSrodmiescie2
http://www.e-deklaracje.gov.pl
http://www.e-deklaracje.gov.pl/files/pdf/VAT-REF(2)_v1_0.pdf
|
Warszawa-Śródmieście
|
Fax: +48 22 511 35 02
|
t.gov.pl
|
ul. Jagiellońska 15
|
|
|
03-719 Warszawa
|
|
|
Ministry of Finance Ministerstwo Finansów
|
Tel: (+48 22) 694 55 55
Fax: (+48 22) 694 41 77
|
kancelaria@mf.gov.pl
|
ul. Świętokrzyska 12 00-916 Warszawa,
|
Poland
|
Portugal
|
Ministério das Finanças Autoridade Tributária e Aduaneira
Direcção de serviços de reembolsos
|
Tel: 00 351 217 610 000
Fax: 00 351 217 938 133
|
dsr@at.gov.pt
dsr-vatrefund@at.gov.pt
|
Portal: http://www.portaldasfinancas.gov.pt/at/html/inde x.html
|
Av. João XXI, 76 -5.º
|
|
VAT refund request link:
|
1049-065 LISBOA
|
|
https://www.portaldasfinancas.gov.pt/pt/ongoing
|
PORTUGAL
|
Login.action?action=/pt/CD/external/vatrefund/s
ubmeterPedidoReembolso.action
|
Appeal against a claiming refund of VAT
|
decision link:
|
https:///www.portaldasfinancas.gov.pt/pt/CD/mai
|
n.jsp?body=/reclamacoes/reclamarIVAPreform.j
|
sp
|
Romania
|
Ministry of Public Finances
General Directorate of Public Finances of the Municipality of Bucharest Directorate of Methodology for Income Managing
Foreign Representations, Embassies and non-Established Taxpayers Administration Unit
13, Strada Dimitrie Gerota, Sector 2 Zip code 020027 Bucuresti Romania
|
Tel/Fax: 0040213057081
|
Date.Contribuabili Nerezidenti.MB@ mfinante.ro
|
|
Slovakia
|
Tax Office Bratislava, VAT Unit Ṧevčenkova 32
850 00 Bratislava Slovakia
|
Tel:
+421 2 5737 8111
|
duba- ba.kontakt@financ nasprava.sk
|
https://www.financnasprava.sk/sk/opytajte- sa-financnej-spravy
https://www.financnasprava.sk/sk/podnikate lia/dane/dan-z-pridanej-hodnoty/vratenie- dph-zahranicnej-osobe
|
Slovenia
|
Ljubljana Tax Office Davčna ulica 1
SI 1000 Ljubljana
|
Tel: +386 1 36921 18
Fax: +386 1 36930 18
|
gp.durs-lj@gov.si
|
www.durs.gov.si
Value Added Tax | Tax Administration of the RS
|
Spain
|
Agencia Tributaria,
Oficina Nacional de Gestión Tributaria, c/Infanta Mercedes nº 49,
28020 Madrid
|
Tel + 34 91 453 94 51(57)
|
ivanes@correo.aeat
.es
|
https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/GZ09.shtml
|
Sweden
|
Regarding: Austria, Bulgaria, Czech
|
Fax: + 46 10 574 62 03
|
uk.malmo@skattev
|
|
Republic, Croatia, Denmark, France,
|
|
erket.se
|
Germany, Greece, Hungary, Italy,
|
|
|
Poland, Portugal, Romania, Slovakia,
|
|
|
Slovenia and Spain:
|
|
|
Skatteverket Utlandsskattekontoret
|
|
|
SE-205 31 Malmö
|
|
|
Regarding all other Member States:
|
|
stockholm@skattev
|
Skatteverket
|
Fax: +46 105 74 18 11
|
erket.se
|
SE-106 61 Stockholm
|
United Kingdom
|
Refunds of VAT from the UK made to
|
Tel: +44 3000 537402
|
enq.oru.ni@hmrc.g
|
http://www.hmrc.gov.uk/vat/managing/i
|
traders established in another Member
|
Fax: +44 3000 537405
|
si.gov.uk
|
nternational/EU-visits.htm
|
State
|
|
HM Revenue & Customs
|
http://www.hmrc.gov.uk/vat/managing/i
|
VAT Overseas Repayment Unit
|
nternational/nonEU-visits.htm
|
PO Box 34
|
Foyle House
|
Duncreggan Road
|
Londonderry
|
BT48 7AE
|
|
