The usual services on which VAT can be reclaimed include:
Other countries which the requirements (in principle) fulfil:
However, some of the mentioned countries are subjected to a different tax system and therefore a VAT refund is not possible/practicable.
These must be observed, as an application that is filed late is strictly rejected by the authorities and the VAT is therefore «lost» as a result.
The following list gives an overview of when the authorities must receive the VAT applications by at latest:
The deadline to submit the claim is at the end of September in the following calendar year.
That means that the deadline for invoices dated in 2016 is the 30th of September 2017
Non-EU countries (e.g. Switzerland, Norway)
The deadline to submit the claim is at the end of June in the following calendar year.
That means that the deadline for invoices dated in 2016 is the 30th of June 2017.
Austalia: 4 years retrospectively
Bosnia and Herzegovina: 14 months retrospecitvely
Iceland: 31.12., 6 years retrospectively possible
Canada: 1 year from the date of invoice
Netherlands: 30.09., 5 years retrospectively after initial application possible
Cash Back VAT Reclaim AG
Tel.: +41 41 747 3000
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Cash Back (CB) refers to one or more firms, which have concluded Franchise Agreements with United Cash Back (UCB), a Swiss private company with limited liability. UCB and its Franchisees are separate legal entities and have no liability for another entitys act or omissions. Certain content on this site may have been prepared by one or more of the UCB member firms.