Extended deadline 13th Directive France and Germany
If a non-EU established business wants to obtain a refund of VAT in France or Germany (under the 13th Directive), the normal deadline is June 30 of the following calendar year.
13th Directive France
As a result of the efforts of the International VAT Association, the French VAT Authorities have agreed to extend France’s 13th directive deadline for the year 2019 to September 30, 2020. As a consequence both the 13th Directive deadline - as well as the deadline for EU VAT refunds for EU established businesses will fall on the same date, being September 30, 2020.
13th Directive Germany
In addition also the German tax authorities have allowed some flexibility for these 13th Directive reclaims. The standard deadline of June 30 is maintained, but the German authorities will allow for late refund applications if a legitimate explanation is provided detailing why the business was unable to meet the deadline. If not before September 30, same conditions apply but the request should be submitted within a month following the end of the issue that caused not meeting the June deadline.