VAT refund – Deadlines

  1. Refund Application for companies in the European Union to countries within the European Union, shall in accordance with Directive 2008/9/EC, by electronic means, be submitted to the authority of the Member State of establishment by 30 September calendar year following the refund period.
     
  2. Refund Application for companies outside the European Union to countries within the European Union shall be submitted to the tax authorities in the Member State of refund in accordance with the Thirteenth Council Directive 86/560/EEC in original paper format, by 30 June of the calendar year following the refund period.

  3. Refund Application for companies in the European Union to countries outside the European Union shall be submitted in accordance with the repayment of its national law. For example, Iceland, Monaco, Norway and Switzerland the application is to be sent to the tax authorities in the country no later than 30th June of the year following the refund period.

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