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.