September 30 is the deadline for claiming a refund of input VAT paid in the previous year by entrepreneurs or professionals not established in the territory where the tax applies (Article 31.4 of the VAT Regulations).
Non-established taxpayers who have paid VAT during the 2023 financial year must ensure that they submit their applications before this date to avoid losing this right.
This deadline contrasts with the expiry period for requesting a refund of VAT paid by entrepreneurs or professionals established in the TAI, which is four years (Article 99.3 of the VAT Law).
In this regard, we highlight the recent Supreme Court Ruling 1270/2024, of July 15, 2024, which reaffirms that the deadline for requesting a VAT refund is a limitation period, failure to comply with which definitively extinguishes the right to obtain a VAT refund.
The Supreme Court explains that this does not contravene the principles of freedom of establishment, equality, non-discrimination, and equivalence, since non-established taxpayers are subject to a special refund regime, without their situation being comparable to that of established taxpayers, and whose specific rules must be complied with to ensure legal certainty.
