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Vorsteuerrückerstattung innerhalb der EU – versäumen Sie die Frist 30.9.2019 nicht


Bei den Fristen für die gesonderte Erstattung ausländischer Vorsteuerbeträge handelt es sich jeweils um nicht verlängerbare Ausschlussfristen. Die Fallfrist für die Erstattung von Vorsteuerbeträgen des Jahres 2018 aus Drittstaaten endete bereits am 30.6.2019. Für die Anträge in den Mitgliedstaaten der EU ist noch bis zum 30.9.2019 Zeit. Je nach Land sind die Verfahren durchaus unterschiedlich.

Die Frist für die Erstattung von Vorsteuerbeträgen des Jahres 2018 aus Nicht-EU-Staaten endete am 30.6.2019. Spätestens bis dahin mussten die Anträge für die betreffenden Länder vollständig bei der jeweils zuständigen Behörde eingelangt sein! Da die Anträge auf dem Postweg zu übermitteln sind, gilt es die Unterlagen rechtzeitig abzuschicken.

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