Postponements in the EU 13th VAT Directive Deadline

The annual June 30 deadline for businesses based in non-European Union countries to submit VAT reclaim applications is usually inflexible. However, several EU tax authorities have changed their policy due to COVID 19 and have extended their filing deadlines.

For businesses that were unable to file their claims beforehand, this offers an unprecedented opportunity to reclaim their 2019 VAT expenses.  The updated deadline for the following countries is 30 September 2020.

  • Belgium
  • Denmark
  • Estonia
  • France
  • Greece
  • Hungary
  • Latvia
  • Lithuania
  • Monaco
  • Poland
  • Portugal
  • Romania
  • Serbia
  • Slovakia
  • Spain

Additionally, Germany has announced that while there is no official extension, they will apply easements on late reclaim applications received before 30 September 2020 if the refund request includes a legitimate explanation detailing the reason for missing the deadline. Applications received after 30 September must be submitted within one month after the extenuating circumstances that prevented submission have ceased and must include a meaningful explanation for the missed deadline.

While the 13th VAT Directive typically requires original invoices and physical submissions, some tax authorities are accepting electronic submissions, and working to make it easier for businesses to reclaim their VAT.

Need help filing your VAT reclaim application before the deadline? Schedule a demo to find out how WAY2VAT can help you get your VAT back.