Article 15

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Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
Article 15

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Version status: Amended | Document consolidation status: Updated to reflect all known changes

Version date: 21 October 2010 - onwards

Version 2 of 2

1. The refund application shall be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period. The application shall be considered submitted only if the applicant has filled in all the information required under Articles 8, 9 and 11.

Refund applications which relate to refund periods in 2009 shall be submitted to the Member State of establishment on 31 March 2011 at the latest.

2. The Member State of establishment shall send the applicant an electronic confirmation of receipt without delay.

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