Deadline to Apply for VAT Refund from Another EU State for 2022 on September 30, 2023!
Czech VAT payers (with a registered office, place of business, or business premises in the Czech Republic) who have had additional economic-activity related expenses, i.e. foreign VAT for merchandise or services in another EU state (where these VAT payers do not have a registered office, place of business, or business premises), have the opportunity to ask for a VAT refund. This typically applies to invoices for employees’ business trip accommodation, supply of goods that are not transported and are supplied in another EU state, etc.
How to Apply for a Refund
Generally, VAT payers submit their requests for a VAT refund from another EU state electronically, through the state where they have their registered office or business premises. In the Czech Republic, requests are made via the tax portal managed by the General Financial Directorate (Generální finanční ředitelství), specifically through "Aplikace pro vrácení DPH z jiných členských států EU". Access rights to the electronic portal are granted by the competent local tax administrator within 15 days following the application for access rights, submitted in the format and structure given by the General Financial Directorate and signed with a recognized electronic signature or verified electronic identity.
The request for a VAT refund should be submitted no later than September 30 of the calendar year following the tax refund period. The VAT refund period can be no longer than one calendar year and no shorter than 3 calendar months. However, if the refund application is submitted for a “residual period” at the end of a calendar year, it can be submitted even if the period is shorter than three months (e.g. November – December). The deadline to apply for a VAT refund for the calendar year 2022 is September 30, 2023.
If a request is made for a period of one calendar year or the remainder of a calendar year, the minimum limit for application is 50 EUR (or its equivalent in the corresponding national currency). If a request is made for a period of at least three consecutive calendar months within one calendar year but less than one calendar year, the minimum limit for application is 400 EUR (or its equivalent in the corresponding national currency).
Request Processing & Decision
After submitting the request via the tax portal, the application is sent to the respective EU state for refund. The processing of the application is fully within the competence of the tax administrator of the VAT refund state.
In case of additional inquiries, the member (refund state) will contact you within four months from the date of receiving the VAT refund application with a list of additional requirements (request to provide more details). Supplementary information must be provided to the tax administrator within one month from the date of receiving the request. In the event of not providing the requested additional clarification and documentation, the tax administrator of the refund state can reject the VAT refund request.
The tax administrator of the refund state is obliged to deliver a decision on the application within 4 months from the date of receiving the VAT refund application, but no later than 8 months from the date of receiving the VAT refund application (if the tax administrator had previously requested additional information).
Download PDF: VAT refund claims - EU Member States