Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten
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1 Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten Belgien BUREAU CENTRAL DE TVA POUR LES ASSUJETTIS ETRANGERS REMBOURSEMENT Rue des Palais (5 étage) 1030 BRUXELLES Schaerbeek BELGIQUE Telefon: +32(0)257/ Fax: +32(0)257/ vat.refund.bcae@minfin.fed.be CENTRAAL BTW-KANTOOR VOOR BUITENLANDSE BELASTINGPLICHTIGEN TERUGBETALING Paleizenstraat 48 (5de verdieping) 1030 BRUSSEL -Schaarbeek BELGIE Telefon: +32(0)257/ Fax: +32(0)257/ vat.refund.ckbb@minfin.fed.be Bulgarien Territorial Directorate of the National Revenue Agency -Sofia 21, Aksakov Str Sofia Bulgaria b.dimitrov@tdd22.minfin.bg m.penev@tdd22.minfin.bg Internet: Dänemark Danish Tax and Customs Administration Tax Region Southern Denmark Foreign Affairs VAT Refunds Pionér Allé 1 DK 6270 Tonder Telefon: emomsrefusion@skat.dk Internet: Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten Seite 1 von 7
2 Deutschland Bundeszentralamt für Steuern Dienstsitz Schwedt Passower Chaussee 3 b D Schwedt/Oder Telefon: Fax: Internet: Estland International Taxation Division Endla 8 Tallinn Estonia Telefon: vatrefund@emta.ee Internet: Finnland Refund Office Uusimaa Corporate Tax Office P.O. Box VERO FINLAND Telefon: Fax: Detailed information about the VAT refund to the EU traders is published at Tax Guide > Value added tax Frankreich Refund Office Service de Remboursement de la TVA 10, rue du Centre TSA NOISY-LE-GRAND CEDEX Telefon: Fax: sr-tva.dresg@dgfip.finances.gouv.fr VAT Refund : General questions and Technical procedure DIRECTION GENERALE DES FINANCES PUBLIQUES SERVICE DE LA GESTION FISCALE Bureau GF-2A allée de Bercy Télédoc PARIS CEDEX 12 bureau.gf2a@dgfip.finances.gouv.fr Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten Seite 2 von 7
3 Griechenland Ministry of Finance Directorate General of Tax and Customs Issues, 14 th VAT Directorate VAT Repayments Section Sina str Athens Greece Telefon: , Fax: Internet: Großbritannien / Nordirland Refunds of VAT from the UK made to traders established in another Member State HM Revenue & Customs VAT Overseas Repayment Unit PO Box 34 Foyle House Duncreggan Road Londonderry BT48 0AH Telefon: Fax: eng.oru.ni@hmrc.gsi.gov.uk Internet: Irland Office of the Revenue Commissioners, Collector General Division, VAT Repayments Section River House, Charlotte quay, Limerick, Ireland Telefon: Fax: Lo-call Nr: unregvat@revenue.ie Internet: Italien Agenzia delle Entrate (Revenue Agency) Direzione Centrale Servizi ai Contribuenti Settore Gestione Tributi Ufficio Rimborsi Via Cristoforo Colombo 426 C/D ROMA ITALY dc.sac.rimborsi@agenziaentrate.it Internet: Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten Seite 3 von 7
4 Lettland Department of Large Taxpayers State Revenue Service 1 Jeruzalemes Street Riga, LV-1010 Latvia Detailed information about the VAT refund to the EU traders is published at the web page of the State Revenue Service: Litauen Vilnius County State Tax Inspectorate Šermukšnių Street 4 LT Vilnius Telefon: Fax: vilniaus.apskr.rastai@vmi.lt Internet: Luxemburg Refund Office: Administration de l Enregistrement et des Domaines Bureau d imposition Luxembourg , rue Verte, L-2667 Luxembourg / B.P. 31, L-2010 Luxembourg Telefon: Fax: lux.imp11@en.etat.lu Internet: Malta VAT Department Ta' Paris Road B'Kara BKR 4633 Malta vat@gov.mt Niederlande Belastingdienst Limburg/kantoor Buitenland Postbus CZ HEERLEN Telefon: Internet: Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten Seite 4 von 7
5 Polen Drugi Urząd Skarbowy Warszawa-Śródmieście ul. Jagiellońska Warszawa Telefon: Fax: Internet: Ministry of Finance Adresse: Ministerstwo Finansów ul. Świętokrzyska Warszawa, Poland Telefon: (+48 22) Fax: (+48 22) Portugal MINISTÉRIO DAS FINANÇAS E DA ADMINISTRAÇÃO PÚBLICA DIRECÇÃO-GERAL DOS IMPOSTOS DIRECÇÃO DE SERVIÇOS DE REEMBOLSOS Av. João XXI, 76-5.º Apartado LISBOA PORTUGAL Telefon: Fax: dsdsr@dgci.min-financas.pt Rumänien Ministry of Public Finances General Directorate of Public Finances of the Municipality of Bucharest Directorate of Methodology for Income Managing Foreign Representations, Embassies and non-established Taxpayers Administration Unit 13, Prof.Dr.Dimitrie Gerota, sector 2 Zip code Bucuresti Romania Telefon/Fax: Date.ContribuabiliNerezidenti.MB@mfinante.ro Internet: Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten Seite 5 von 7
6 Schweden Regarding: Austria, Czech Republic, Denmark, Germany, Poland Slovakia and Slovenia: Skatteverket Utlandsskattekontoret SE Malmö Fax: Regarding all other Member States: Skatteverket Skattekontor 9 SE Stockholm Fax: stockholm@skatteverket.se Slowakische Republik Tax Office Bratislava I, VAT Unit Radlinskeho Bratislava Slovakia Customer Services Unit Tax Directorate of the Slovak Republic, Customer Services Dept. Nova str Banská Bystrica Slovakia Telefon: , Fax: , sluzby@drsr.sk Callcentrum for Authorized Electronic Services Telefon: callcentrum@drsr.sk Slowenien Ljubljana Tax Office P.O. Box 107 SI-1001 Ljubjana Telefon: Fax: gp.durs-lj@gov.si Internet: und Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten Seite 6 von 7
7 Spanien AGENCIA TRIBUTARIA c/. Guzmán el Bueno, 139 E Madrid Telefon: Fax: jefegab.gab@aeat.net Internet: Tschechische Republik Incoming applications: Tax Office for Prague 1 Štěpánská PRAHA 1 The Czech Republic Telefon: Fax: podatelna@pr1.pm.ds.mfcr.cz Internet: Outgoing applications: CZ Tax Offices ( 81E3A0D4/cds/xsl/4265.html?year=0 ) Technical support: adis@mfcr.cz Ungarn Adó-és Pénzügyi Ellenırzési Hivatal (Dept. for Foreign Affairs) Pf. 138 H-1410 Budapest Telefon: und Fax: Internet: oder Zypern Ministry of Finance Department of Customs VAT Services CY Nicosia Telefon: or Fax: headquarters@vat.mof.gov.cy Internet: Liste der für ausländische Unternehmer zuständigen Behörden in den EU-Mitgliedstaaten Seite 7 von 7
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BUREAU CENTRAL DE TVA POUR LES ASSUJETTIS ETRANGERS REMBOURSEMENT Rue des Palais (5 étage) 1030 BRUXELLES Schaerbeek BELGIQUE
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