Basic registration checks will be carried out by the Member State of Establishment before the application is forwarded electronically to the Member State from which the refund is being claimed.

The Member State of Establishment will not forward the application to the Member State of refund where during the period of refund any of the following apply.

(a) The applicant is not a taxable person for VAT purposes.

(b) The applicant makes only exempt supplies.

(c) The applicant is covered by the exemption for small enterprises.

(d) The applicant is operating the flat–rate scheme for farmers.

If the Member State of establishment decides not to forward the application it must notify the applicant of this decision.

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