VAT refund claims under 13th directive procedure must be filed before June 30, 2019

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Demandez votre remboursement
de tva 2018 !
Date limite au 30 juin 2019
Vous êtes une entreprise hors UE et vous avez effectué des
achats dans un État membre de l'UE !
Vous pouvez peut être en obtenir le remboursement

VAT refund claims under 13th directive procedure must be filed before June 30, 2019

Companies established outside the European Union that want to get a refund of the VAT paid in 2018 must file the claim by June 30, 2019 in the following Member States:

  • Austria
  • Croatia
  • Finland
  • France
  • Germany
  • Ireland
  • Latvia
  • Lituania
  • Luxembourg
  • Malta
  • Netherlands
  • Czech Republic
  • Slovakia
  • Slovenia
  • Sweden

About the Swiss VAT paid in 2018, the deadline for the submission of claims is also June, 30, 2019, whether or not your company is established in the EU.

WHAT ARE THE CONDITIONS FOR RECEIVING A VAT REFUND?

The refund of VAT paid in an EU Member State is only possible if the following conditions are met:

  1. During the period covered by the refund application, the company did not carry out any transaction for which it is liable for VAT in that Member State (excluding imports) and which would require it to register for VAT purposes;
  2. VAT has been regularly invoiced by the supplier or the service provider;
  3. VAT concerns expenditure on the purchase of goods or services used for transaction that give rise to the right of deduction ;
  4. VAT does not refer to expenses for which the deduction of VAT is excluded by local regulations.

If any of this conditions are not fulfilled, the VAT refund will be refused by the tax authorities of the Member State concerned.

HOW TO CLAIM A VAT REFUND ?

The claim must be filed with to local tax authority and must be accompanied by invoices, import and all supporting documents.

In some Member States, such as France, the claim must be submitted through a fiscal representative.

For Member States in which the appointment of a tax representative is not mandatory, the claim may in any case be lodged through a tax agent who takes care of all the formalities necessary for VAT refund.

Thanks to its network of agencies, ASD Group can get you a VAT refund in every member state of the EU.

As your fiscal representative / tax agent, ASD Group:

  • Checks that the refund conditions are met;
  • Prepares and files the claim ;
  • Responds to inquiries from the tax administration;
  • Follow the progress of your file;
  • Revive the tax authorities to obtain the refund as soon as possible.

It is not too late to prepare and file your refund of VAT paid in 2018.

Contact us as soon as possible !

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