A claim for VAT incurred in one Member State (the Member State of refund) may be submitted by a person established in another Member State subject to certain conditions. The so-called “VAT package” came into force on 1 January 2010 and included the replacement of the EC 8th Directive refund mechanism with a scheme providing for the submission and payment of claims electronically.
After some initial hiccups which resulted in the deadline for 2009 reclaims being extended from 30 September 2010 to 31 March 2011, it was confirmed that properly completed applications must be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund year (rather than 30 June under the old rules).
Claims for refunds of EU VAT incurred in 2011 should therefore be made by 30 September 2012.
If the business deregisters for VAT during the refund year they should submit their application as soon as possible following deregistration.
If you require assistance with submitting a reclaim for VAT incurred in an EU Member State other than that in which your business is established, please do not hesitate to get in touch with Peter Bradshaw, Head of Overseas VAT Recovery on 01962 737068.