You must make any claim no later than six months after the end of the ‘prescribed year’ in which you incurred the VAT.

If you want to reclaim VAT for a non-EU company from an EU-Member state, your prescribed year is the calendar year, i.e. must make your application no later than 30 June of the year following.

As an exception, the the prescribed year in the UK is the twelve months from 1 July to 30 June of the following calendar year, so you must make your application no later than 31 December.

Please note that, to ensure fair treatment for all claimants, applications are dealt with on a ‘first come, first served’ basis and that the time limit is applied strictly and cannot be extended. All claims need to be submitted and well received by the tax authorities of the country where you want to claim within the given time limits. 

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