30 September 2023: deadline for claiming a refund of EU VAT paid in 2022
September 2023 - Did you pay VAT on business expenses in another EU Member State in 2022, for example for a full tank of petrol or attendance at a trade fair? Under certain conditions, you can claim a refund of this VAT by means other than your ordinary VAT return.
How can you do this? Via a separate Intervat application, namely the VAT-refund module. In this module, your accountant must enter the necessary information for each Member State and each supplier (such as VAT number, name, address, invoice number, etc.) and assign the necessary codes. Once your request has been received, the Belgian authorities will transfer it to the Member State concerned. The Member State then has four months to reach a decision. If the decision is partially or fully positive, the actual reimbursement will follow within 10 working days.
Please note that the minimum amount required for a refund request is €50 per calendar year. This minimum amount applies per EU Member State.
Important to know: you have until 30 December 2023 at the latest to claim a refund of all foreign VAT paid in 2022. After this date, you are no longer entitled to a refund.
