The refund application shall relate to the following:

  • The purchase of goods or services which was invoiced during the refund period, provided that the VAT became chargeable before or at the time of the invoicing, or in respect of which the VAT became chargeable during the refund period, provided that the purchase was invoiced before the tax became chargeable;
  • The importation of goods during the refund period.
  • In addition, the refund application may relate to invoices or import documents not covered by previous refund applications and concerning transactions completed during the calendar year in question.


The refund period shall comprise:

  • Not more than one calendar year or
  • Not less than three calendar months unless the period represents the remainder of a calendar year.



Can Member States establish constraints on the refund period?

Yes. Member States may limit the period of deduction to certain periods throughout the calendar year. You can check if a particular Member State applies constraints inĀ Country Information > Member State of Refund > Information > Constraint on refund period


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