Article 8 › 1 — COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed rules for…

Article 8 › 1

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 · European Union

The refund application shall contain the following information: (a) the applicant's name and full address; (b) an address for contact by electronic means; (c) a description of the applicant's business activity for which the goods and services are acquired; (d) the refund period covered by the application; (e) a declaration by the applicant that he has supplied no goods and services deemed to have been supplied in the Member State of refund during the refund period, with the exception of transactions referred to in points (i) and (ii) of Article 3(b); (f) the applicant's VAT identification number or tax reference number; (g) bank account details including IBAN and BIC codes.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31