On the European portal, what do I do if I have problems sending all the invoices by electronic means?

Council Directive 2008/9 (EC) of 12 February 2008 stipulates that scanned originals of the invoices or importation documents must be submitted by electronic means. Submission is mandatory when the taxable amount on an invoice is €1,000 or more. Where the invoice concerns fuel, the threshold is €250. Scanned invoices must appear in the same order as their line-by-line entry.

It should be noted that the size of the file containing the invoices or importation documents is restricted to 5 Mo in the various online portal systems rolled out by the Member States. It is therefore advisable to scan using a resolution enabling all the mandatory documents to be sent while ensuring that they are able to be read. If the online system does not allow the claimant to send all the documents, the invoices for the highest amounts should be sent as a priority.

If not all the documents are able to be sent for reasons attributable to the online system, the VAT refund department may provide the claimant with an email address to which the mandatory documents can be sent.

Updated DINR PRO