For EU based enterprises
- The general rule is to have your claim submitted 6 months after calendar year end. In effect the 30th of June is deadline for expenditure incurred from the previous January to December. For example, for the calendar year 2008 the deadline is the 30th June 2009. Please note our UPDATE of the 17th July 2010 with regard to the transitional arrangements regarding the rule changes from the 1st of January 2010.
- The major exceptions to above are Netherlands and Belgium. Claims to these countries can go back 5 years and 3 years respectively.
For Non-EU based enterprises
- Claims to most European countries (EU and Non-EU) must be submitted 6 months after the calendar year end. In effect 30th June is deadline for expenditure incurred from the previous January to December. For example, for the calendar year 2008 the deadline is the 30th June 2009.
- The exception to the above rule is in the case of claims to the UK. In this case the VAT year runs from July to June and claims must be submitted by the following December. For example invoices dated between July 2008 & June 2009, must be submitted to the UK Tax Office by the 31st of December 2009.