EU VAT Refund Deadlines and Documents — What You Need to Know

Updated 14 September 2026

Cross-border VAT refunds within the EU follow a strict calendar. Missing a single deadline means losing an entire year's worth of recoverable tax — often thousands of euros for a transport company. Here is every date and document you need to track.

The September 30 filing deadline

Under Directive 2008/9/EC, the claim for VAT paid in another EU member state must be submitted by September 30 of the year following the invoice period. This is a hard deadline — no extensions, no exceptions.

  • Invoices from January–December 2025 → deadline September 30, 2026
  • Invoices from January–December 2026 → deadline September 30, 2027

After that date, the foreign tax authority will reject the claim, regardless of the amount involved.

Minimum claim amounts

Two thresholds determine when you can file:

  • Quarterly claims: minimum €400 of VAT per country. You can file claims covering 3 calendar months (e.g. Q1: January–March)
  • Annual claims: minimum €50 of VAT per country. An annual claim covers a full calendar year

If your quarterly total from one country is below €400 but the annual total exceeds €50, wait and file annually.

Processing timeline

  1. Submission to ANAF — your claim enters the Form 318 portal
  2. 15 days — ANAF checks formal validity and forwards the claim to the refund member state
  3. 4 months — the refund country's tax authority processes the claim
  4. +2 months (if needed) — additional time if the authority requests clarifications or supporting documents
  5. 10 business days — after approval, the refund should be transferred to your bank account

In practice, some countries are faster (Germany, Austria) and some are slower (Italy, Greece). The total from submission to payment typically ranges from 4 to 8 months.

Required documents

For each claim, you need:

  • Invoice copies — mandatory above €1,000 (or €250 for fuel). Below these thresholds, the refund country may still request them
  • Company VAT registration certificate — proof you are VAT-registered in Romania
  • Bank details — IBAN and SWIFT/BIC for the refund payment
  • Business activity description — a brief statement that your company operates in transport

What happens if a claim is rejected?

The refund country must notify you of the reasons for rejection. You can appeal within the timeframe and under the conditions set by that country's domestic law. Common rejection reasons:

  • Invoices without a proper VAT breakdown
  • Expenses classified under wrong EU expenditure codes
  • Claims filed after the September 30 deadline
  • Incomplete or incorrect bank details

A practical calendar for transport companies

  • Every month — collect and digitise all foreign fuel invoices, toll receipts and other relevant documents
  • Every quarter (April, July, October, January) — file quarterly claims for countries where you exceed €400 in VAT
  • By August — prepare annual claims for countries where quarterly thresholds were not met
  • September 30 — absolute final date for submitting claims for the previous year

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