The Official Journal of the European Union published on 20 October 2010, the Directive 2010/66/EU modifying the deadline for submission of applications for refund of value added tax which amends Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State.

The causes that have motivated this extension of the deadline for the applications which relate to value added tax to refund periods in 2009 are due to a number of serious delays and technical problems which have affected the development and operation of electronic portals in some Member states. These delays and difficulties have prevented the timely submission of all requests for reimbursement.

Indeed, Directive 2008/9/EC, provided the obligation of Member States to develop electronic portals via which taxable persons established in a Member State may submit applications for the refund of VAT incurred in a State where they are not established. Those electronic portals should have been operational from 1 January 2010, although it seems it has not been the case in all states.

Moreover, the directive also stated that the refund applications should be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period. Taking into account this term, and the existing problems in some of the electronic portals, some taxpayers are at risk of not being able to exercise their right to deduct VAT on expenditure incurred in 2009.

The deadline should therefore  be extended .via which taxable persons established in a Member State submit applications for the refund of VAT incurred in a State where they are not established. Those electronic portals should have been operational from 1 January 2010.

Therefore, the Commission has decided to exceptionally extend the application deadline to 31 March 2011 for applications relating to refund periods in 2009. This extension will apply from 1 October.