When working on foreign VAT recovery claims as a tax expert for your company or your own clients, it is very important to keep the deadlines for claim submissions in mind. The earlier claims are being filed, the earlier the VAT refund will be paid by tax administrations because claims are processed on a first-come first-serve basis. Adhering strictly to VAT deadlines is highly recommended because tax authorities do not grant extensions. If VAT reclaims or answers to queries are not submitted within the administrative deadline, it will be considered as a reason for claim rejection, which consequently means losing a potentially high amount of refundable VAT.
There are three very important deadlines every year that tax professionals need to pay attention to:
The 30 June deadline applies to EU based companies claiming for VAT incurred in Switzerland, as well as to non-EU companies reclaiming VAT in the EU (depending on reciprocity under the 13th Directive scheme). Generally, the refund claim period refers to the invoice date for each expense, not the booking date in the system. For the June Deadline the claim period includes the previous year (January to December).
Latest by 30 September, companies based in the EU can submit foreign VAT claims in other EU member states according to Directive 2008/9/EC (formerly 8th Directive). The claim period includes January to December of the previous year. Invoices and receipts for EU VAT refund claims are accepted in electronic and/or scanned form. However, it is recommended to keep paper invoices because tax administrations reserve their right to request original paper invoices in special cases. Read more on invoice requirements for VAT claims here.
Both EU based and non-EU based companies need to mark this deadline of 31 December in their calendars because it is the last day for submitting VAT refund claims in the United Kingdom. The claiming period for the UK is from 1 July to 30 June of the previous year. For example, if your company is based in Germany and you want to reclaim UK VAT for the period of 1 July 2021 until 30 June 2022, then your company's VAT claim needs to be submitted latest by 31 December 2022.
VAT Refund Deadlines Overview
We put together a free overview for you summarizing the deadlines for filing VAT claims in European countries and beyond. You will also find information about the claim period and whether you can reclaim VAT for past years.
Never miss a VAT deadline again!
*Disclaimer: This blogpost contains general information only and is not a replacement for professional advice or services. You should not make any decision on the basis of this information. Please consult a qualified professional.