Business VAT refund deadlines

Companies pay Value Added Tax (VAT) on a wide range of business expenses, including corporate travel costs such as bus tickets, meals, taxis and hotel stays. Recovering VAT can significantly reduce operating costs, but the refund deadlines matter and missing them means lost refunds.

Global business travel spend is forecast to reach $1.57 trillion in 2025 according to the Global Business Travel Association, yet many organisations still only recover a fraction of what’s owed to them.

There are three main VAT refund deadlines throughout the year that companies looking to reclaim VAT on business travel must be aware of:

December VAT deadline

The December VAT Deadline (31 December) applies to non-EU companies (e.g. USA, Canada, Australia) who have incurred VAT on corporate travel expenses in the UK and Cyprus.

As well as EU companies looking to reclaim VAT on corporate expenses and business travel incurred in the UK.

Eligible companies can reclaim VAT during the refund period (July of the previous year to June of this year) in the UK. In order to reclaim UK VAT, valid VAT invoices and receipts must be submitted to the relevant tax offices ahead of the deadline.

Businesses should prepare documents early to allow for verification and potential queries from the tax office.

June VAT deadline

The June VAT deadline (30 June) applies to non-EU companies (USA, Canada, Australia etc.) reclaiming VAT on corporate travel expenses in the EU, and EU companies that have incurred VAT on corporate travel expenses in Norway, Switzerland and Saudi Arabia.

In order to reclaim EU VAT, valid VAT invoices and receipts must be submitted in hard copy to the tax administrator by  30 June in order to obtain the refund eligible for VAT. This deadline is applied under the 13th directive.

Note: Reclaiming VAT in the United Kingdom exception

The United Kingdom has exceptions in the 13th Directive. Non-EU companies reclaiming UK VAT still follow the December deadline. This includes the period for VAT incurred from the 1 July of the previous year to the 30 June of the current year.

September VAT deadline

The September deadline (30 September) applies to EU companies reclaiming VAT from other EU countries outside their home country. This includes the period for VAT incurred between the 1st January and the 31 December. The September deadline also applies to non-EU companies claiming from certain EU countries (e.g. Spain).

To receive a VAT reclaim for in the EU, EU companies must provide copies of the valid VAT invoices and receipts. For non-EU claimants, originals may be required. Make sure you double check country-specific requirements for documentation to avoid rejected claims.

Summary table

	Deadline	Who it applies to	Period covered
December	31 December	Companies reclaiming UK VAT	VAT incurred 1 July -30 June of previous year
June	30 June	Non-EU companies reclaiming EU VAT; EU companies reclaiming VAT from Norway/Switzerland/Saudi Arabia	Previous calendar year or jurisdiction-defined period
September	30 September	EU companies reclaiming VAT from other EU countries	VAT incurred 1 January – 31 December of previous year

Simplify VAT recovery with the right solution

Tracking deadlines, reconciling invoices and submitting claims across multiple jurisdictions can quickly become time-consuming and complex. Missing a deadline means lost refunds. Using a VAT recovery solution like Fintua Recover makes this easy.

• Automate VAT reclaim processes across multiple countries
• Stay ahead of deadlines with built-in alerts and dashboards
• Ensure compliance with country-specific rules, whether filing digitally or submitting hard-copy invoices
• Maximise recoveries by reducing errors and missed claims

Need help? Speak with one of our VAT experts today.