EU VAT Refund Deadline 2026: Reclaim Your 2025 VAT by 30 September

Businesses established in the European Union have until 30 September 2026 to submit their VAT refund applications for VAT incurred in other EU Member States during 2025.

This annual VAT refund deadline represents an important foreign VAT recovery opportunity for companies seeking to improve cash flow and recover VAT incurred on their international business expenses.

The same date also remains relevant for non-EU businesses claiming 2025 VAT under the 13th EU VAT Directive in several Member States. Foreign businesses reclaiming VAT incurred in Norway are also subject to a 30 September 2026 deadline.

With the deadline approaching, now is the time for finance and tax teams to carry out a final review of their 2025 foreign expenses and identify any VAT that may still be recoverable.

30 September 2026: the EU VAT Refund Deadline for 2025

EU-established businesses incurring VAT in another Member State can recover this foreign VAT under Directive 2008/9/EC, commonly referred to as the 8th EU VAT Directive, provided the applicable conditions are met.

VAT refund applications relating to VAT incurred during 2025 must be submitted no later than 30 September 2026.

Applications are filed electronically through the VAT refund portal of the Member State where the claimant is established and subsequently transmitted to the Member State in which the VAT was incurred.

As the deadline approaches, businesses should avoid waiting until the last days of September. Missing documentation, incorrect invoices or filing issues may compromise the recovery of VAT relating to the entire 2025 period.

VAT Recovery in Europe: Turn Your Foreign VAT into Cash

Foreign VAT is easily overlooked when expenses are spread across several countries, suppliers, employees or accounting systems.

International businesses may incur recoverable VAT on, among others:

• business travel and accommodation;
• conferences, exhibitions and corporate events;
• professional and technical services;
• local purchases and operational expenses;
• certain transport and vehicle-related costs.

Individually, the VAT amounts appearing on these invoices may seem limited. Once consolidated across an entire year and several countries, however, unclaimed foreign VAT can represent a significant financial asset.

Foreign VAT recovery therefore provides businesses with an opportunity to generate additional cash without increasing revenue or reducing operational expenditure.

A systematic review of foreign expenses can turn VAT previously recorded as a cost into additional cash flow for the business.

Which EU Businesses Are Eligible for a VAT Refund?

The 8th Directive VAT refund mechanism generally applies to taxable businesses established in one EU Member State which incur VAT in another Member State where they are not established, no registered.

The claimant must notably satisfy the applicable eligibility requirements concerning its establishment, business activities and transactions performed in the Member State of refund.

The expenses must also be incurred for business purposes and give rise to a right of deduction under the legislation of the country in which the VAT was paid.

This last point is particularly important: VAT deductibility rules are not identical throughout the European Union. Expenses such as accommodation, meals, passenger vehicles or entertainment may be fully deductible, partially deductible or excluded depending on the Member State concerned.

Consequently, an efficient EU VAT recovery process requires both knowledge of the European VAT refund framework and an assessment of the local deductibility rules applicable in each country.

VAT Refund Requirements and Invoice Compliance

Identifying VAT on an invoice is not sufficient to guarantee its recovery.

Before filing a VAT refund application, businesses should verify that:

• the VAT was correctly charged by the supplier;
• the expense is eligible for deduction in the Member State of refund;
• the invoice complies with the applicable VAT invoicing requirements;
• the expense relates to the claimant’s taxable business activities;
• the necessary supporting documentation is available.

Particular attention should be paid to VAT incorrectly charged by suppliers. VAT which was not legally due should generally be corrected with the supplier rather than included in a foreign VAT refund application.

Foreign Tax Authorities may also request additional documents or explanations after filing, including invoices, contracts, proof of payment or evidence of the business purpose of the expenses.

A preliminary review of both the transactions and supporting documentation can therefore help secure the VAT refund, reduce the risk of partial rejection and avoid lengthy exchanges with the Tax Authorities.

Does the 30 September VAT Refund Deadline Apply to Non-EU Businesses?

Companies established outside the European Union generally recover EU VAT under the 13th EU VAT Directive (Directive 86/560/EEC) and the national rules applicable in each Member State.

Unlike the 8th Directive procedure, the filing rules and deadlines applicable to non-EU businesses are not harmonised throughout the European Union.

For VAT incurred in 2025, the 30 September 2026 VAT refund deadline also applies to non-EU businesses in several EU Member States, including Belgium, Denmark, Estonia, Greece, Hungary,Italy,Latvia, Poland, Portugal, Romania andSpain, subject to the specific eligibility conditions applicable in each country.

Other Member States apply an earlier deadline, frequently 30 June, while country-specific rules may also impose additional requirements such as:

• reciprocity between the Member State of refund and the claimant’s country of establishment;
• appointment of a local tax or fiscal representative;
• submission of a VAT status certificate;
• specific powers of attorney;
• invoice and import-document requirements;
• electronic, postal or locally prescribed filing procedures.

Non-EU businesses should therefore assess their foreign VAT recovery opportunities country by country, rather than applying a single EU-wide rule.

If your company is established outside the EU and incurred VAT in one of the Member States applying a 30 September deadline, there may still be time to recover eligible 2025 VAT before 30 September 2026.

Norway VAT Refund: 30 September 2026 Deadline for Foreign Businesses

Although Norway is not an EU Member State and its VAT refund procedure does not fall under the 8th or 13th EU VAT Directives, it applies the same annual deadline to qualifying foreign businesses.

Foreign businesses without a place of business in Norway may, subject to the applicable conditions, reclaim Norwegian VAT incurred on business expenses.

For VAT relating to the 2025 calendar year, the Norwegian VAT refund application must be submitted no later than 30 September 2026.

Businesses recovering Norwegian VAT should therefore include Norway in their final review of 2025 foreign VAT recovery opportunities before the September deadline.

A Final VAT Recovery Review Before 30 September

The weeks preceding the annual VAT refund deadline provide a final opportunity to identify foreign VAT that may have remained unnoticed during the year.

Finance and tax teams should particularly review:

• foreign supplier accounts;
• employee travel and expense reports;
• exhibition, conference and event expenditure;
• invoices booked gross without foreign VAT being separately recovered;
• expenses incurred by different entities of an international group.

This type of review can uncover VAT amounts that would otherwise remain permanently recorded as a cost.

Businesses operating internationally should therefore use the remaining weeks before 30 September 2026 to ensure that all eligible 2025 foreign VAT has been identified and that their VAT refund applications are ready for filing.

BtoBnice VAT Refund and Foreign VAT Recovery Services

BtoBnice assists European and international companies with VAT refunds and the recovery of VAT incurred abroad.

Acting as your VAT agent, our team can manage the foreign VAT recovery process from the initial identification of recoverable amounts through to the receipt of the refund.

Our VAT recovery services include:

• auditing accounts payable and travel expenses to identify foreign VAT recovery opportunities;
• reviewing VAT eligibility and invoice compliance;
• assisting with the correction of non-compliant invoices;
• preparing and filing VAT refund applications;
• managing information requests and exchanges with foreign Tax Authorities;
• following up on tax decisions and VAT refunds.

For international businesses recovering VAT in several jurisdictions, BtoBnice provides a single point of contact for coordinating foreign VAT recovery across countries, taking into account local VAT requirements, procedures and filing deadlines.

Don’t Miss the 30 September 2026 VAT Refund Deadline

If your company incurred VAT abroad during 2025, now is the time to check whether all recoverable VAT amounts have been identified and claimed.

For EU-established businesses, the annual 8th Directive VAT refund deadline is 30 September 2026.

For non-EU businesses, VAT recovery may also remain possible until 30 September in several EU Member States under their national implementation of the 13th EU VAT Directive.

The same 30 September 2026 deadline applies to qualifying foreign businesses reclaiming 2025 VAT in Norway.

Turn your unclaimed foreign VAT into cash before the opportunity expires.

Discover our Foreign VAT Recovery services or contact our VAT experts at contact@btobnice.com.

Frequently Asked Questions about VAT Refund and VAT Recovery