European VAT Refund: Deadline of September 30
Companies incurring business expenses in different EU member states may be eligible for a foreign VAT refund. This tax-back opportunity can be a real lever for improving cash flow.
The annual deadline for claiming back 2024 VAT in Europe is officially set for September 30, 2025.
Some member states apply shorter deadlines — 6 months — for non-EU companies.
How to claim your VAT refund in Europe
To obtain a foreign VAT refund in Europe, businesses must comply with both the formal and substantive conditions imposed by the European VAT Directives and the national tax laws of each member state. Particular attention must be paid to invoice compliance and to the proper VAT reclaim procedure.
Even if registered for VAT in a foreign EU member state, non-established businesses may still need to claim input VAT through the 8th or 13th EU Directive (foreign VAT recovery mechanism) if they are not liable for VAT collection on their sales. This principle has been confirmed by recent case law in France (Administrative Court of Paris – Case 23PA03373) and in other countries.
While European businesses can file foreign VAT refund requests via their national tax portal, non-EU companies must use the electronic or postal procedures of each member state of refund. In some countries, the appointment of a local tax representative is mandatory.
Although the general VAT refund framework is largely harmonised within the EU, applicable VAT rates and deductible expenses differ across countries, making the VAT reclaim process particularly burdensome.
European VAT refund solutions
Specialised in foreign VAT recovery, BTOBNICE provides hands-on support to international companies. Our VAT experts take over the entire process, ensuring tax compliance and maximising the efficiency of your European VAT refund applications:
- Collecting and auditing eligible invoices
- Correcting non-compliant invoices
- Preparing, filing, and following up on VAT refund applications
- Securing tax decisions and refunds
For further information and support, feel free to send us your request for a quote: contact@btobnice.com
