VAT Refund Process for Domestic VAT Groups: Individual Applications Required per EU Directive 2008/9/EC

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.

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.