- Each VAT group member with a VAT number must apply for the VAT refund independently.
- The group parent company does not apply for the refund.
- Applications must be made via FinanzOnline.
- Procedure follows Council Directive 2008/9/EC and VAT Guidelines No 2850.
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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