Applications for a refund of foreign VAT in most EU countries and the EX YU Region are submitted no later than 6 months from the previous year. Thus, the deadline for submitting applications on all invoices from the previous year in most states is, June 30 of the current year. The exception is the United Kingdom, where the fiscal VAT year for non-EU clients is calculated from 1 July of the current year to 30 June of the current year, which means that for applications for invoices issued in the period from 1 July of the previous year concluding that June 30 of the current year - deadline of December 31 of the current year.
The exception is the Netherlands, where it is possible to submit requests for refund retroactively for the past 5 years.
Some countries allow the successive submission of applications during a calendar year (quarterly or semi-annually), and a smaller number of countries prescribe the submission of applications only after the end of the calendar year.