Time limits for requests for information on VAT refunds

The process of recovering foreign VAT may be complex for companies operating in several European countries. After submitting the VAT refund requests, companies may have to deal with information requests from foreign tax authorities. The timely and correct response to these requests is from Key for a ensure smooth handling of the return. The failure to respond in time may lead delays in the process or worse, to complete rejection of the application for restitution. We have compiled an overview of EU countries and their deadlines for responding to information requests: is generally given a deadline by 30 days to respond to information requests from the tax authorities.

The timely and correct response to these requests is crucial to ensure a smooth handling of the return.

• Spain
• Poland
• Austria
• Bulgaria
• Portugal
• Czech Republic
• Croatia
• Latvia
• Lithuania
• Ireland
• Germany
• Italy In Netherlands, France, United Kingdom, Belgium, Sweden, Finland, Denmark, Luxembourg, Slovakia, Estonia, Slovenia, Hungary, Romania and Greece

In Switzerland and Norway, time limits may vary between the 10 and 30 days depending on the complexity of the request.

In Switzerland this depends on the specific cantons and tax authorities in which you submit this. In Norway, this depends on the specific situation. In addition to the maximum response, it is also important to know through which means of communication the foreign tax authorities communicate.

The foreign tax authorities do this in three ways: 1. by written letter 2.

by mail 3. by phone Further specifications such as which country communicates in what way, which means of communication you should use as a company to respond, what kind of information can be asked and in which language all this should be done, you can read in the following articles. In short, companies requesting a VAT refund abroad must take account of the specific deadlines to which they must respond. Time limits differ between the 10 working days and 60 days, depending on the country where you request a refund.

If you do not respond on time, incorrect, incomplete, via the wrong means of communication or even in the wrong language, you run the risk of delay or complete rejection of refund request.

To prevent all of this it is advisable to Professional advice to be obtained from a tax advisor, accountant or VAT & excise refund intermediary. Delta keeps a close eye on the deadlines and strives for smooth, fast and correct communication with customers, so that information can be quickly forwarded to the tax authorities. That means that possible rejections are no longer an option. We hope you will not blame us if we sometimes insist on obtaining the information, it is in all our interests!