Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Authorisation of the collaborating organisations to carry out VAT refunds under the passenger system
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998110
Description: Application for authorisation to act as a collaborating entity in the refund of Value Added Tax to passengers resident outside the European Union, who have acquired goods for amounts in excess of €90.15 within the territory of application of the tax and have taken them outside the European Union.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Deadline for resolution

6 Month(s)

Administrative silence interested party

Negative

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Basic Regulations