4.

Article 171 shall be amended as follows: paragraph 1 shall be replaced by the following: ‘1. VAT shall be refunded to taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT but who are established in another Member State, in accordance with the detailed rules laid down in Directive 2008/9/EC.’; paragraph 3 shall be replaced by the following: ‘3. Directive 86/560/EEC shall not apply to: (a) amounts of VAT which according to the legislation of the Member State of refund have been incorrectly invoiced; (b) invoiced amounts of VAT in respect of supplies of goods the supply of which is, or may be, exempt pursuant to Article 138 or Article 146(1)(b).’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-22 · Text as adopted (Official Journal); later amendments are not incorporated in this text.