DEADLINES FOR SUBMITTING A REQUEST FOR REFUND OF FOREIGN VAT
Requests for a refund of foreign VAT in most EU countries and the EX YU Region are submitted no later than 6 months after the previous year. Therefore, the deadline for submitting requests for all invoices from the previous year in most countries is June 30 of the current year. The exception is the United Kingdom, where the fiscal VAT year for clients outside the EU is calculated from July 1 of the current year to June 30 of the current year, which means that for the submission of requests for invoices issued in the period from July 1 of the previous year yes 30. 06. current year - deadline 31. 12. current year
The exception is the Netherlands, where it is possible to submit requests for refund retroactively for the past 5 years.
Some countries allow the successive submission of applications during a calendar year (quarterly or semi-annually), and a smaller number of countries prescribe the submission of applications only after the end of the calendar year.