European Union – Application for refund of VAT 13th Directive – Deadline 30 June 2021

Businesses established outside the European Union are entitled to a refund of the VAT they have paid in one of the 27 EU Member States.

This year, despite the global health crisis, all applications for refunds of VAT paid in 2020 by businesses established outside the EU must be submitted by 30 June 2021 at the latest, otherwise the VAT paid in 2020 will be permanently lost.

As a reminder, some EU Member States require that the refund application be filed by a tax representative authorised by the local tax administration.

Source: ASD Group