NordTranServices by Reklamehuset Soenderborg ApS

NordTranServices

NordTranServices in Europe

Countries with NordTranServices (NTS). Countries without NordTranServices (NTS). 2

NordTranServices ApS (NTS) Your partner for VAT (Value Added Tax) Refunds in Europe

Benefit now from the many advantages:

NTS is one of Europe’s leading providers of services in connection with VAT recovery as well as solutions and services in connection with payment of motorway tolls. Our services are offered directly to companies as well as in connection with our co-operation with multinational oil companies. We currently offer VAT refund from 32 countries (not all refund countries are available for non-EU applicants).

■ Experienced tax specialists take care of your VAT applications and follow each application from first to last step ■ Your liquidity is improved by VAT refund ■ No cure no fund: our fee is only due when VATis recovered ■ Up to date information about the status of the VAT refund: We keep you up-to-date with your VAT claims ■ We sort your invoices ■ We frequently produce claims for refund ■ We take over the tiresome work of keeping updated about the different rules in the European countries

Our registered office has its seat in Sonderborg, Denmark, near the German border. Currently, we are 11 highly motivated VAT specialists and we communicate in the following languages ■ German ■ English ■ Danish ■ French ■ Dutch ■ Italian ■ Spanish

In other words: We make sure that you get efficient, fast and professional VAT refund without much trouble for you!

At NTS we have extensive experience in international tax laws and have a solid co-operation with foreign authorities, tax-offices, organizations, banks, etc. in all European states. Moreover, NTS is an active member of the International VAT Association (IVA).

VAT refund What is VAT?

Power of Attorney

The Value Added Tax, or VAT is a general, broadly based consumption tax assessed on the value added to goods and services. It applies more or less to all goods and services that are bought and sold for use or consumption.

We have developed a Power of Attorney for each country. This document entitles us to take care of your claim for VAT refund as well as to receive correspondence and VAT recovery from the respective foreign authorities. In most cases this standard Power of Attorney only must be completed with date, company stamp and signature. Some countries, however, demand that the Power of Attorney is being legalised. In these cases NTS will provide you with a detailed guideline in regards to the correct legalisation procedure in your home country.

NordTranServices ApS offers companies VAT recovery from 32 countries: ■ Belgium ■ Bulgaria** ■ Denmark ■ Germany** ■ Estonia** ■ Finland ■ France ■ Greece** ■ Great Britain ■ Netherlands ■ Ireland

■ Italy* ■ Latvia** ■ Lithuania** ■ Luxemburg ■ Malta** ■ Norway ■ Austria ■ Poland** ■ Portugal** ■ Romania** ■ Spain**

■ Sweden ■ Switzerland** ■ Slovakia** ■ Slovenia** ■ Czech Republic ■ Hungary** ■ Cyprus** ■ Canada** ■ Iceland** ■ Faroe Islands**

* VAT registration required for non-EU ** Only on basis of reciprocity

Who can claim VAT? ■ You must be registered for VAT (or equivalent where not possible) in your home country ■ You must not have any division or subsidiary that is registered as a tax payer in the refund country ■ You must not sell goods within the borders of the refund country ■ You must not have a manufacturing plant or facility in the country in which you claim VAT ■ You must supply us at least with the following documents (we send pre-filled documents to you for signature and completion):

Certificate of Status of Taxable Person (VAT certificate) This document confirms that your company is registered for VAT in your home country. The VAT certificate is issued by your local VAT authority and is valid one year from the issuing date. One original VAT certificate has to be sent to each foreign authority from which VAT refund is requested. (Example: if you wish to recover VAT from five countries, you need to order five original VAT certificates).

The Power of Attorney entitles NTS to: ■ make claims for VAT refund ■ receive correspondence from the tax offices ■ receive the refund ■ file complaints against false decisions Normally, the Powers of Attorney are valid until they are cancelled. However, some countries only accept Powers of Attorney with a time limit. In these cases, the Powers of Attorney are valid from one to five years.

Reclaimable items/services ** ■ Travel costs, hotel accommodation ■ Marketing expenses ■ Fairs/shows ■ Advertising ■ Marketing ■ Diesel/Fuel ■ Road maps/Road tolls ■ Taxi ■ Generally, all business-relates expenses can be reclaimed ** Not all countries refund all the above items – contact NTS for exact information!

Requirement to invoices Only original invoices showing the amount of VAT paid can be included into a refund application. Invoices must show the following information: ■ the supplier’s name, address and VAT registration number, ■ the name and address of the person to whom the goods or services were supplied, ■ invoice date ■ invoice number ■ the date of supply of the goods or services, ■ a full description of the goods or services supplied and, in the case of services consisting of the hiring or leasing of movable goods, a description of the goods ■ the quantity or volume of the goods supplied, ■ the amount(s) charged, excluding VAT, and ■ the rate and amount of VAT at each rate

Deadlines A claim for VAT refund must be made not later than six months from the end of the calendar year in which you incurred the VAT (means June 30). If this deadline is not kept, the possibility for VAT recovery is lost. Claims of non-EU companies in the UK must be submitted no later than 6 months after the end of the prescribed year (i.e. 1 July to 30 June) in which the VAT claimed was charged.

Motorway tolls NTS procures credit cards for the payment of motorway fees in France, Italy, Portugal and Spain. When your company is registered for NTS Motorway Service you will enjoy: ■ Reduction of the stop-times at the toll stations ■ Rebate on the motorway fees ■ Long credit time ■ Less administration (small cash receipts are omitted) ■ Excellent Service

France Dunkerque

Calais

Tourcoing Roubaix

NORD-PAS-DE-CALAIS

Lille

Amiens

Le Havre

HAUTE-NORMANDIE

Reims

St-Denis

Argenteuil Nanterre PARIS Boulogne Créteil Evry Versailles ILE-DE-FRANCE Chartres

Brest

Quimper

Pontoise

Mantes-la-J.

BASSE-NORMANDIE

Charleville-Mézières

PICARDIE

Rouen

Caen

St-Quentin

BRETAGNE

Metz

Châlons-

en-Champagne

LORRAINE

Nancy

CHAMPAGNE-ARDENNE

Rennes

Laval

Le Mans

Lorient PAYS DE LA LOIRE St-Nazaire

Orléans

Angers Tours

Nantes

Troyes

Blois CENTRE

Belfort BOURGOGNE

Dijon Besançon

Bourges

FRANCHE-COMTE

Châteauroux

Chalonsur-Saône

Poitiers Niort La Rochelle POITOU-CHARENTES

Limoges LIMOUSIN

ClermontFerrand

Lyon

AUVERGNE

St-Etienne

Vénissieux

St-Chamond

Grenoble

la-Gaillarde

Valence

AQUITAINE

Alès

Montauban MIDI-PYRENEES

Nîmes

Toulouse Tarbes

Avignon

PROVENCE-ALPES-COTE D'AZUR

Nice

Montpellier

Aix-

en-Provence

Béziers

Marseille LANGUEDOC-ROUSSILLON

Perpignan

Chambéry RHONE-ALPES

Brive-

Bordeaux

Pau

Annecy

Villeurbanne

Toulon

Cannes

Strasbourg

LSACE Colmar

Mulhouse

Motorway tolls in France Instead of the Caplis card, NTS is able to offer you a new electronic tag (OBU TIS-PL), which has to be fixed to the windscreen of the truck. The driver must no longer stop at the toll station but can pass through a special gate in which the electronic registration will take place. Further advantages: ■ Smooth truck traffic (One unit for several countries) ■ Access to all the discounts offered by French motorway operators negotiated free of charge and with great transparency ■ Simplification of accounting and administrative management ■ You will receive a single invoice in paper or electronic form comprising all your toll expenses in France, with a breakdown of transport runs by vehicle ■ You can manage your tags online (personalised allocation by driver, vehicle and by ﬂeet, order tags, report missing or stolen tags) ■ You can view and download information concerning your account: invoices, travel statements and control tables, in formats compatible with your office software ■ Access to easy-to-use monitoring and analysis tools for optimal administration of your toll use

Italy Bolzano

Sondrio

Como

Varese

Aosta

Pavia

Torino Asti

Trieste

Brescia

Vicenza

Verona

Venezia (Venice)

Padova (Padua)

Lodi

Vercelli

(Turin)

Gorizia

Treviso

Milano (Milan)

Novara

Udine Pordenone

Lecco

Bergamo Monza

Biella

Belluno

Trento

Rovigo

Mantova

Cremona

Piacenza Ferrara

Alessandria

Parma

Modena

Reggio nell'Emilia

Bologna

Ravenna

Cuneo Savona

Genova (Genoa)

ForlĂŹ Rimini La Spezia Massa

Imperia San Remo

Carrara

Viareggio

Pistoia

Pesaro

Prato

Firenze

Lucca

Pisa

Urbino

Ancona

(Florence)

Livorno

Arezzo Macerata Siena

Perugia Ascoli Piceno Teramo

Grosseto

Terni Viterbo

Pescara Rieti

L'Aquila

Chieti

ROMA (Rome)

Isernia

Frosinone

Campobasso

Foggia

Latina

Bari Benevento Caserta

Napoli (Naples)

Avellino

Torre del Greco

Salerno

Matera

Potenza

Taranto Sassari

Nuoro

Oristano

Cosenza

Catanzaro

Cagliari

Messina

Palermo

Reggio di Calabria

Trapani

Enna

Catania

Caltanissetta Agrigento

Siracusa Ragusa

Crotone

Motorway tolls in Italy Advantages: ■ The card can be used on all Italian motorways by all vehicles ■ The card is issued to the company and can be used in all vehicles ■ The card has unlimited validity ■ Credit on the motorway fees by monthly invoicing ■ The risk of cash kept in the vehicles is omitted ■ Easy administration, also in regards to VAT recovery from Italy

Brindisi

Lecce

To make the passage even easier, we offer you Telepass, an electronic badge that has to be installed in the vehicle’s front screen. Having installed the telepass, stops at the toll booth are avoided.

Large rebates! By joining our Italian consortium you automatically enjoy high rebates on the annual turnover of the Italian motorway tolls.

Spain

A Coruña

Ferrol Avilés

Gijón

Oviedo

Lugo

Santander

Bilbao

Santiago de Compostela

San Sebastián

Barakaldo

Eibar

Pontevedra

Vigo

Irún

Ponferrada

Orense

León

Vitoria

Miranda de Ebro

Burgos

Pamplona

Logroño

Palencia Huesca

Valladolid

Zamora

Soria Vic

Zaragoza

Manresa

Lérida

Terrasa

Salamanca

Mataró

Sabadell Vilanova i la Geltrú

Reus Avila

Leganés

Parla

Talavera de la Reina

L'Hospitalet

Tarragona

Guadalajara Alcalá de Henares

MADRID

Plasencia

Getafe Teruel Aranjuez

Cuenca

Toledo Cáceres

Castelló de la Plana Sagunt

Badajoz

Mérida Don Benito

Palma

Valencia

Tomelloso

Ciudad Real

Albacete Puertollano

Alzira

Valdepeñas

Gandia

Alcoy Elda Linares

Córdoba

Elche

Úbeda

Jaén

Orihuela

Sevilla (Seville) Utrera

Lorca

Morón de la Frontera

Sanlúcar de Barrameda

Alicante

Murcia

Écija

Huelva

Cartagena

Granada

Antequera

Jerez de la Frontera El Puerto de Sta María

Cádiz

San Fernando

Málaga

Algeciras

Tarifa

La Línea

Gibraltar (U.K)

Barcelona

Segovia

Almería

Santa Cruz de la Palma

San Cristóbal de

la Laguna

Santa Cruz de Tenerife

Las Palmas de Gran Canaria

Motorway tolls in Spain

Girona

Badalona

Via-T is an electronic badge that has to be installed in the vehicle’s front screen. Having installed Via-T you can pass through the toll stations on a special Via-T lane where your passage is being registered.

Advantages: VIA-T can be used almost on all motorways in Spain. ■ Rebates of up to 50% ■ Fast passage at the toll station ■ Credit on the toll – monthly invoicing ■ Risk of cash in the truck is omitted ■ Invoice approved for VAT refund in Spain

Arrecife Puerto del Rosario

Vigo

Portugal Viana do Castelo Chaves

Braga Póvoa de Varzim Vila do Conde

Porto

Matosinhos

Bragança

Guimarães Trofa

Sto Tirso

Fafe

Maia

Vila Real Oliveira do Douro

Vila Nova de Gaia

Espinho

Pedroso

São João da Madeira Ovar

Ílhavo

Aveiro

Viseu

Guarda

Coimbra

Figueira da Foz

Covilhã

Marinha Grande

Leiria Castelo Branco Tomar

Caldas da Rainha

Torres Novas Entroncamento

Santarém Torres Vedras

Queluz

LISBOA (Lisbon)

Sintra Cacém Cascais

Estoril Almada

Portalegre

Vila Franca de Xira Alverca Sto António dos Cavaleiros

Amadora Barreiro

Baixa da Banheira Moita Pinhal Novo

Elvas

Setúbal Évora

Beja

Lagos

Portimão

Faro

Olhão

Motorway tolls in Portugal VIAVERDE is an electronic device, which is placed on the front windscreen of the vehicle. Once the VIAVERDE device installed, you can pass the toll station through a special VIAVERDE track, where your passing through is electronically registered.

Advantages: VIAVERDE is accepted on all BRISA motorways in Portugal. ■ Rebate: up to 50% ■ Fast passing through toll stations ■ Credit on the motorway fees by monthly invoicing ■ The risk of cash kept in the vehicles is omitted ■ The monthly VIAVERDE invoice is the only invoice which is approved for VAT recovery in Portugal

NordTranServices Diesel in Europe

Countries with NordTranServices Diesel Countries without NordTranServices Diesel

Refund of diesel tax Hauliers are offered refund of the diesel tax in France, Italy and Spain. In France and Spain also coach operators can obtain refund. Contact NTS for further information and the current refund rates.

We assist you with a smile!

Contact NTS Our VAT specialists are committed to offer you the most efficient service and commitment.

NordTranServices ApS Kongevej 73 DK-6400 SĂ¸nderborg Denmark Phone: +45 7369 4700 Fax: +45 7369 4701 mail@nordtranservices.com www.nordtranservices.com