VAT reclaim deadline (EU) – Sept. 30th

Companies having supported a foreign VAT on their purchases or travel expenses in 2022 can still claim it back in front of the European Tax Authorities, until September 30 of the current year (2023).

This deadline is applicable in 27 Member States of the European Union and it concerns all companies established in the EU & fulfilling the conditions of the VAT reclaim.

The rules are slightly different for non-EU-companies which have a reduced time for the VAT reclaim in some of the member-states and which need a bilateral reciprocity agreement between their country of establishment and the country of expense. Nevertheless, the VAT reclaim for 2022 is still possible by such companies (before 30/09/2023 or even beyond for NL) in the following countries: Belgium, Bulgaria, Denmark, Estonia, Greece, Spain, Hungary, Latvia, the Netherlands, Norway, Poland, Portugal and Rumania.

All taxable persons who, … , are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT insofar as the goods and services are used for the purposes of the following : (a) transactions referred to in Article 169; (b) transactions for which the tax is solely payable by the customer in accordance with Articles 194 to 197 or Article 199.

Art. 170 of the VAT Directive 2006/112/EC

Information & support

Feel free to contact us for any additional information.

The team of BtoBnice will be happy to act as your Tax agent or your Tax representative for VAT recovery purposes within the EU.