Disclaimer: this publication contains general information only and is not a legal or professional advice. You should not make any decision on the basis of this information but you should consult a qualified professional.
Comment: Any reference to a notice or technical element in this article refers to the UK legislation as an example.
You must make any claim no later than six months after the end of the ‘prescribed year’ in which you incurred the VAT.
If you want to reclaim VAT for a non-EU company from an EU-Member state, your prescribed year is the calendar year, i.e. must make your application no later than 30 June of the year following.
As an exception, the prescribed year in the UK (as an example) is the twelve months from 1 July to 30 June of the following calendar year, so you must make your application no later than 31 December.
Please note that, to ensure fair treatment for all claimants, applications are dealt with on a ‘first come, first served’ basis and that the time limit is applied strictly and cannot be extended. All claims need to be submitted and well received by the tax authorities of the country where you want to claim within the given time limits.
If you have feedback on this article, or you think another would be worthwhile and helpful, drop us a message with your suggestions and we will get right on it - also, please give us a rating below if this article was helpful!