Non-EU VAT Refunds for EU-Established Companies: Deadlines and Requirements

What are the possibilities?

EU-established companies that pay VAT in countries outside the European Union may reclaim this VAT under certain conditions.

However, this is only possible when a trade agreement exists between the EU and the relevant country in which VAT refunds are mutually recognised.

Norway, the United Kingdom and Switzerland have concluded such agreements with the EU. Worldwide, there are more countries with similar arrangements, but in practice these are the three countries most relevant for European transport companies.

For Non-EU VAT refunds, the request must be submitted directly to the tax authority of the refund country.

An important difference compared to regular EU-to-EU VAT refunds is the procedure. Within the EU, the request is submitted to the tax authority in your country of establishment, which then forwards the application to the refund country.

For Non-EU countries, this works differently: the request must be submitted directly to the tax authority of the refund country, following the procedure prescribed by that country.

Additional requirements

All three countries apply additional requirements on top of the standard documentation.

A mandatory document for every refund request is a certificate of taxable status, also known as a tax certificate. This is an official document issued by the tax authority in your country of establishment confirming that your company is VAT registered there.

The document may not be older than one year at the time of submission.

United Kingdom

Following Brexit, VAT refunds from EU countries are processed through a dedicated British portal. To gain access to this portal, your company must complete a one-time registration with the British tax authority (HMRC).

The application covers a fixed period of 12 months, running from 1 July until 30 June of the following year. The submission deadline is 31 December of that year.

The minimum VAT amount eligible for refund is 13 GBP per year.

Missing a deadline often means that the VAT refund for that year is permanently lost.

Read more about the British VAT refund procedure in our earlier article: The changes in the UK VAT refund process.

Switzerland

VAT refunds in Switzerland include an additional requirement compared to the other countries: you are required to appoint a fiscal representative established in Switzerland.

This representative submits the refund request on your behalf and handles all correspondence with the Swiss tax authority.

The request must be submitted by post. The submission deadline is 30 June of the year following the calendar year to which the refund relates.

The minimum VAT amount eligible for refund is 500 CHF per year.

Norway

The Norwegian VAT refund procedure is handled by post directly with the Norwegian tax authority. A fiscal representative is not required.

The submission deadline is 30 September of the year following the calendar year to which the refund relates.

The minimum VAT amount (MVA) eligible for refund is 500 NOK per year.

Let professionals guide you

The procedures for Non-EU VAT refunds differ from what you may be used to within the EU, and each country has its own requirements, deadlines and submission methods.

A missed deadline or incomplete file will in most cases result in the refund being lost for that year.

Delta Refund Solutions understands these procedures and ensures that your requests are submitted accurately and on time.

Feel free to contact us, we are happy to help.