The deadline for VAT refunds of
taxable persons established within the EU in other member states for the year
2009 has been prolonged until 31 March 2011.
The new deadline is applicable for
all Member States and for inbound- and outbound situations, ie
¬ your member state will accept
refund applications for 2009 until 31 March 2011 and
¬ you can submit applications for
VAT refund in any other member state until 31 March 2011.
The directive will be published
shortly and will be applicable from 1 October 2010.
Only the
deadline for 2009 will be prolonged, ie applications for 2010 have to be made
until 30 September 2011.
LeitnerLeitner Tax Advisory Team