Administrative Procedures. Ministry of Finance: Value Added Tax electronic refund document for travellers. (DER).

Administrative Procedures

Name: Value Added Tax electronic refund document for travellers. (DER).
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 214998
Description: Procedure for electronic validation of departure of goods document for traveller VAT refunds.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

The applicant must have documentary proof of their compliance with the legally established requirements for the VAT refund, which they may need to show in the office where the stamp is issued.

Deadline for resolution

6 Month(s)

Administrative silence interested party

Positive

Competent bodies

End of procedure

Appeals

Appealing a Tax Agency decision: Time period: One month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be addressed to the administrative body that made the appealable decision.
Reversal: Time period: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Basic Regulations

Place of submission

Stages of procedure

Start: Request for validation of electronic refund document
Procedure: Verification of the requirements in place
End: Agreement from the competent authority validating or not validating the electronic refund document

URl for online processing