Council Directive 2008/9/EC of 12 February 2008 laying down… Article 7
Council Directive 2008/9/EC of 12 February 2008 laying down… Article 7
Article 7
To obtain a refund of VAT in the Member State of refund, the taxable person not established in the Member State of refund shall address an electronic refund application to that Member State and submit it to the Member State in which he is established via the electronic portal set up by that Member State.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 7 of Council Directive 2008/9/EC of 12 February 2008 laying down… (LawPlayer, data as of 2026-07-04)