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

Article 9 › 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

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.

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