Foreign VAT refund requests in most EU countries and the EX YU Region are submitted no later than 6 months from the previous year. So, the deadline for submitting claims for all invoices from the previous year in most countries is June 30 of the current year. The exception is Great Britain, where the fiscal year for VAT for customers outside the EU is calculated from 01.07 in the previous year until 30.06. in the current year, which means that for submitting requests for invoices issued in the period from 01.07. in the previous year up to 30.06. from the current year - deadline is 31.12. from the current year.
The exception is the Netherlands, where return requests can be submitted retroactively for the last 5 years.
Some states allow subsequent filing of claims during the calendar year (quarterly or semiannually), and a small number of states require filing of claims only after the end of the calendar year.