Non- EU business eligible to file VAT refund claim in a EU country should file their 2023 claims by 30 of June
TAXSPOC News Desk
Refunds under the 13th VAT Directive serve as a mechanism for taxable persons established outside the European Community, not registered for VAT in EU Member State, to claim refunds on VAT incurred.
To initiate a claim for a refund under the 13th Directive, eligible taxable persons must complete the prescribed form provided by the authorities. The application form includes detailed instructions on how to accurately fill out the required information.
Once the application is duly filled and completed, it must be submitted to the relevant tax authority. It’s crucial to adhere to the timeline stipulated for submission, which genereally mandates that the claim must be lodged within six months from the end of the calendar year in which the tax became chargeable.
We recommend European Union sources for further details on the matter per country:
Austria:
vademecums-Austria.pdf (europa.eu)
Bulgaria:
To the European Commission (europa.eu)
Belgium:
c70fcb2f-ea66-455e-9bfa-4eca10007515_en (europa.eu)
Cyprus:
5232a24b-2f4d-4686-b912-ea6e7f5aa09c_en (europa.eu)
Croatia:
untitled (europa.eu)
Czech Republic
Czech (EN).doc (europa.eu)
Denmark:
untitled (europa.eu)
Estonia:
132f2fed-cdaa-4e3f-a521-61b5dc84aabc_en (europa.eu)
Finland:
cb6d0a94-f745-4e9f-88ae-2634869e6a7c_en (europa.eu)
France:
France (EN).DOC (europa.eu)
Bundesministerium der Finanzen (europa.eu)
Greece:
fhfhfhfh (europa.eu)
Hungary:
Hungary (EN).doc (europa.eu)
Ireland:
Ireland (EN).doc (europa.eu)
Italy:
Latvia:
Latvia (europa.eu)
Lithuania:
I (europa.eu)
Luxembourg
1872b1ae-94e5-4f3e-b9b3-5750dfb87a5f_en (europa.eu)
Malta
Malta (EN)v1.doc (europa.eu)
Poland
Poland (EN).doc (europa.eu)
Portugal:
QUESTIONNAIRE CONCERNING VAT REFUNDS UNDER THE 13th DIRECTIVE (86/560/EEC) MADE BY MEMBER STATES TO BUSINESSES NOT ESTABLISHED (europa.eu)
Netherlands
Answers to the questionnaire on VAT refunds under the 13th Directive (86/560/EEC) (europa.eu)
Romania
Romania (EN).doc (europa.eu)
Slovakia
Slovakia (EN).doc (europa.eu)
Slovenia
(questionnaire expected to be temporarily not available on European Commission website)
Spain
9ce86ad5-6d13-4f50-8c08-329c9c527497_en (europa.eu)
Sweden
13a5ba5c-9b15-4d4d-bd25-564d35bb3ceb_en (europa.eu)
13th Directive European Union Indirect Tax VAT Refund
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