The producers/importers of EEE or third parties may apply for a refund of the fee paid for EEE in cases where EEE purchased in the territory of the Czech Republic has been demonstrably exported to other countries. The refund is subject to consent by the persons that put the relevant EEE on the market and are involved in the ASEKOL collective scheme.
Refunds may be provided quarterly, half-yearly or annually.
Procedure in the refund:
1. Obtaining consent to the refund from producers / importers of exported EEE.
2. Execution of contractual documents.
3. Completion of an application for the refund for the given period.
4. Demonstrating the claim for the refund by means of an audit and furnishing the following documents:
a. Invoices documenting that the EEE has been exported.
b. Invoices documenting that the EEE has been supplied by a producer involved
in the ASEKOL collective scheme;
c. Purchase invoices;
d. Transport documents/bills of delivery confirmed by the foreign client.
5. Recapitulation of the refund and approval of the amount.
6. Issue of an invoice by the applicant.
What are the conditions for a refund of fees?
- Separate specification of the fees in all supplier invoices;
- Payment of the fees for exported EEE to the ASEKOL collective scheme;
- Granting of a written consent to the refund by the producer/importer of the relevant EEE;
- If the applicant is simultaneously an importer/producer of EEE in groups 3, 4, 7, 8 or 10, it is necessary to have concluded a Joint Performance Agreement with the ASEKOL collective scheme.
- If the producer/importer of EEE imported or manufactured the EEE and subsequently exported it, the EEE shall be recorded in the quarterly statement within the item “Exported from the Czech Republic”. This EEE is not subject to a fee and, therefore, a refund of the fee cannot be claimed for this EEE.
- In issuing an invoice for the amount of refund, it is necessary to comply with the Opinion of the Ministry of Finance of the Czech Republic on claims for value added tax upon refund. To get the form contact our financial department.
For further information, contact client department.
Published on: 11. 10. 2010
Author: Ing. Veronika Knoblochová