Application for a tax refund to taxpayer in other EU Member State

Main information

As a value added tax (VAT) payer, you can apply for a refund of VAT with a place of supply in another EU Member State. 

Detailed information on how to apply for a refund of value added tax is available on the website of the Financial Administration.
VAT refunds to taxpayer in other EU Member State are based on Council Directive 2008/9/EC, which is implemented in the national legislation of individual EU Member States.

This applies to you if

You have received a supply with a place of supply in another EU Member State in which you did not have a registered office or establishment during the refund period, according to the rules laid down by that other EU Member State.

When to use this service

You can apply for a refund via the electronic portal in the EU Member State of establishment until 30 September of the calendar year following the refund period. 

You can access the Tax Refund App within 15 days from the date when the tax authority receives your application. So make sure that you request the access well in advance.

Vyřízení služby - elektronicky

What you need if you are using this service

  • request for access to the Application for refunding value added tax to taxpayer in other EU Member State, which is available on the MOJE daně portal in the Value Added Tax section,
  • a refund request to taxpayer in other EU Member State, which is available in the EU VAT Refund app on the MOJE daně portal. 

Where and how to solve this service

Submit these documents via the MOJE daně portal :

  1. request for access to the Application for the refund of value added tax to taxpayer in other EU Member State, which can be submitted via the MOJE daně portal in the Value Added Tax section, and then
  2. you can subsequently apply for a refund to taxpayer in other EU Member State via the EU VAT Refund application, which is available via the MOJE daně portal.

Your application will then be automatically forwarded to the State of refund, which will assess and decide according to its legislation. The refunding State will communicate its decision or any requirements to complete the application directly to you as the applicant. 

How much will you pay

None

Additional information

What is the benefit of this service

Refund of input tax paid in another EU Member State.

Appeal options

There is no possibility to appeal against this service. 

Legislation

Sanctions

None

Frequently asked questions

Is there any additional information on tax refunds?

Yes, detailed information on VAT refund applications is available on the website of the Financial Administration.