If you are VAT registered in Luxembourg and have incurred costs linked to the development of your business (as an example) within the EU, you are in principle entitled to introduce an online VAT refund claim via the following webportal VATRefund
The VATRefund process is as follows:
- One VAT refund claim should be filed per period.
- A period can be a year, a quarter or less (at the end of the year but this is exceptional). I highly recommend you to file the VAT refund claim on a quarterly basis for cash flow reasons.
- Filing deadline = 30 September of the following year. After this date, a VATRefund claim is refused and the non-refunded VAT is lost.
- The minimum VAT amount = EUR 50 (annual claim), EUR 400 (quarterly claim).
- A copy of the invoices with taxable amount > EUR 1.000 should be enclosed (but capacity limited to 5Mb).
- The Member State of refund has four months (after the date of receipt) to notify its decision to approve or refuse the refund application. This period can be extended to six or maximum eight months in case of request of information. The Member State of refund notifies its decision via email. In case of approval, the Member State of refund has to make the payment within ten days.
Before introducing a VATRefund claim, you should check whether the invoices are "VAT compliant" with the Directive 2006/112/EC and whether the VAT is refunded by the Member State of refund otherwise the claim will be rejected.
It will be simpler for you to delegate the preparation and filing of your VATRefund claim.
Please send me the invoices via email and I will come back to you shortly !
Best regards, Isabelle