EU VAT refund information system consists of 4 main modules:

• Domestic applicant application acceptance

• Data processing and transmission to individual EU Member States

• Foreign EU countries applicant application receipt

• Foreign EU countries applicant application processing

Domestic applicant application acceptance

Application is available for domestic VAT payers through Tax administration portal. It allows to fill application or declaration to refund VAT from EU countries and their submission to the electronic registry of the Tax administration portal.

Data processing and transmission to individual EU Member States

After application or declaration is succesfully received, checks are carried out on the admissibility of the application. If received information are in correct state, then corresponding data are transmitted to the respective EU Member State using the CCN / CSI network.

Foreign EU countries applicant application receipt

The module performs reception and basic check of the VAT refund application sent form an EU country via the CCN / CSI netvork.

Foreign EU countries applicant application processing

VAT refund applications are processed by the special department of the Bratislava tax office.