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Council Directive 2008/9/ECShow full title
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
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- Revised 01/10/20100.61 MB
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Article 9
1.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.
2.The Member State of refund may require the applicant to provide additional electronic coded information as regards each code set out in paragraph 1 to the extent that such information is necessary because of any restrictions on the right of deduction under Directive 2006/112/EC, as applicable in the Member State of refund or for the implementation of a relevant derogation received by the Member State of refund under Articles 395 or 396 of that Directive.
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