VATLive > Blog > Germany > Germany delays non-EU VAT reclaim deadline

Germany delays non-EU VAT reclaim deadline

  • May 25, 2020 | Richard Asquith

Germany have become the latest EU member state to push back the 2019 13th Directive reclaims deadline for businesses from 30 June to 30 September 2020. This is as a result of the COVID-19 pandemic.

The deadline is for non-EU businesses to relaim Value Added Tax incurred within the EU (including the UK during its Brexit transition period).

The deadline change is not automatic, however. Applicants will have to provide documentary proof of a significant impact on the business to justify the delay.

Over 15 EU member states have moved this deadline for non-EU businesses to reclaim VAT incurred on business-related expenses. These may include: hotels; venue expenses; other travel; entertainment; local advertising costs. Switzerland has not extended its deadline.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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