EU: Reminder to file VAT claims by 30 June 2016

EU: Reminder to file VAT claims by 30 June 2016

Entities eligible to recover value added tax (VAT) paid to EU Member States will need to file a claim by 30 June 2016. In many instances, VAT paid in 2015 may not be recoverable if the required documentation is not filed with the appropriate EU Member State authority by this date.

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VAT recovery

Companies doing business in the EU are often required to pay local VAT charges. VAT is usually charged on purchases and costs incurred locally within an EU country. This charge applies not only to commercial goods for further distribution or consumption but also to hotel costs and other travel expenses, as well as certain services. Furthermore, VAT is normally charged on imports from non-EU countries.  

In many EU countries, taxpayers may generally recover the VAT charged on purchases and costs related to their businesses under a 13th Directive VAT claim—even if not registered for VAT in a particular country as a foreign taxpayer. However, certain restrictions may lead to unrecoverable VAT, including whether a reciprocity agreement is required, the nature of the business, and the nature of the costs.

The deadline in most EU countries for filing a 13th Directive VAT claim for 2015 is 30 June 2016. In many EU countries, missing this deadline could lead to unrecoverable VAT.

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