FRANCE Deadline for EU 13th Directive VAT claims extended to September 30, 2020
All other EU deadlines claim submission deadlines remain the same JUNE 30, 2020
Businesses established outside of the European Union (EU) and not registered for VAT in any European Union member state are eligible to claim and be refunded VAT incurred on European business purchases and Travel and Entertainment expenses. These claims are made per the EU Thirteenth (13th) VAT directive.
The claim period to recover VAT is generally a calendar year. Claims to recover VAT incurred during the calendar year 1 January 2019 to 31 December 2019, must be submitted by the claim deadline of 30th June 2020 to EU countries other than Belgium, Cyprus, Denmark, Estonia, Finland, Greece, Hungary, Italy, Latvia, Portugal, Romania and Spain.
The deadline for Claims to recover VAT incurred during the calendar year 1 January 2019 to 31 December 2019 in the following countries – Belgium, Cyprus, Denmark, Estonia, Finland, Greece, Hungary, Italy, Latvia, Portugal, Romania and Spain, is 30th of September 2020.
In light of the COVID-19 crisis, France has extended its deadline to 30th of September for 2020.
Although Switzerland is not a member of the EU, it has legislation similar to the EU 13th VAT Directive enabling businesses not established in Switzerland to claim and recover VAT incurred in Switzerland. The claim period in Switzerland is also annual with the deadline to claim refunds being 30th of June in the year following the claim year. So, VAT incurred in the period 1 January to December 31, 2019 must be claimed by June 30, 2020.
The claim period is longer than 1 calendar year in certain countries. As an example, VAT claimed under the 13th directive in the Netherlands can be claimed for a period of 5 years.
EU VAT refund claims are generally paid within 5 months of the claim filing. Improve your cashflow and liquidity.
The VAT Recovery process is complicated, tedious and time consuming. For guidance on what can be claimed, how to maximize a claim, the claim process or with help completing and submitting claims contact as at firstname.lastname@example.org