VAT News

Reminder-EU VAT refund claims

Where EU established entities incur EU VAT member state in which they are neither established, nor VAT registered (or have an obligation to be), a claim can be made to recover this VAT through the EU Refund Directive, popularly known as the '8th Directive'.

Claims can be submitted up until 30 September of the year following that in which the VAT was incurred. For example, claims for VAT incurred in 2016 can be submitted until 30 September 2017.

Any businesses who have not already submitted claims for 2016 VAT should act fast to ensure the deadline is met. Claims are submitted to the tax authority in the EU member state of establishment, and these are then passed to the relevant national authority.

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