VAT background
Deadline 30 September for the 8th Directive: non-EU countries also in focus
• 3 min read
30 September is the final deadline for VAT refunds over 2025 in EU countries. For Norway, the UK and Switzerland, different deadlines and procedures apply.
The deadline is approaching
For Dutch companies that paid VAT in other EU countries in 2025, 30 September 2026 is the final date for submitting a refund application under the 8th VAT Directive (2008/9/EC). Missing this deadline means the right to a refund is permanently lost.
We previously wrote about the minimum amounts and the risk of partial rejections: Minimum amounts VAT refund 8th Directive: an unexpected pitfall.
What is the 8th Directive?
The 8th VAT Directive allows EU businesses to reclaim foreign VAT in other EU member states where they do not file VAT returns. For Dutch companies, this is done through the Dutch Tax Authority portal, which forwards the application to the relevant EU country. The deadline for applications covering the previous calendar year is always 30 September.
Non-EU countries: different deadlines, different procedures
The 8th Directive is an EU instrument. Norway, the United Kingdom and Switzerland fall outside its scope. Each country has its own refund scheme with its own deadlines, and none of these applications can be submitted through the regular EU VAT portal.
Norway
Norway applies the same deadline as most EU countries: 30 September. However, the application must be submitted by post to Skatteetaten, not via a digital portal. Reciprocity applies for Dutch companies.
United Kingdom
Following Brexit, the UK introduced its own refund scheme via HMRC. The British system uses an asymmetrical tax year: the claim period runs from 1 July to 30 June, and applications for that period must be submitted before 31 December of the same calendar year. Applications for the period July 2025 to June 2026 must therefore be submitted to HMRC before 31 December 2026. The application is made via the HMRC Overseas Refund Scheme. More information about the British VAT procedure can be found in our earlier article on UK VAT refunds.
Switzerland
Switzerland applies a deadline of 30 June for the previous calendar year. For applications covering 2025, this meant the deadline was 30 June 2026, a date that has now passed. If your application for 2025 has not yet been submitted, that right has permanently expired. Applications for the year 2026 must be submitted by post to the Eidgenössische Steuerverwaltung (ESTV) before 30 June 2027.
Overview
| Country | Deadline | Submission |
|---|---|---|
| Norway | 30 September | By post to Skatteetaten |
| United Kingdom | 31 December (claim year Jul-Jun) | Digitally via HMRC portal |
| Switzerland | 30 June | By post to ESTV |
Action required before 30 September
Did you incur costs in EU countries or Norway in 2025? Now is the time to submit your file. Are you unsure whether your file is complete, or do you want to know whether your invoices qualify?
Feel free to contact us, we will ensure your application is submitted on time and correctly.
