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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 · European Union

In the refund application, the nature of the goods and services acquired shall be described by the following codes: 1= fuel; 2= hiring of means of transport; 3= expenditure relating to means of transport (other than the goods and services referred to under codes 1 and 2); 4= road tolls and road user charge; 5= travel expenses, such as taxi fares, public transport fares; 6= accommodation; 7= food, drink and restaurant services; 8= admissions to fairs and exhibitions; 9= expenditure on luxuries, amusements and entertainment; 10= other. If code 10 is used, the nature of the goods and services supplied shall be indicated.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2010-10-01; changes after this date are not shown.