S.L. 406.10 Art. 10Documents that may be required.

Without prejudice to requests for information under regulation 20, the Commissioner may require the applicant to submit by electronic means a copy of the invoice or importation document with the refund application where the taxable amount on an invoice or importation document is one thousand euro (€1,000) or more. Where the invoice concerns fuel, the threshold is two hundred and fifty euro (€250).