Statute of Limitations
in Europe
The statute of limitations determines how far can you go back in time to deduct VAT on invoices received. Likewise, it also determines how far can the tax authorities go back on invoices issued to request the payment of VAT.
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Austria
Prescription period for VAT:
Five years
Extended prescription period:
Ten years in case of tax evasion
Belgium
Prescription period for VAT:
Three years
Extended prescription period:
Up to ten years in case of fraud and other special circumstances (Intra-EU transactions,…). Also, in case of abscence of VAT return submission, up until the end of the fourth natural year following the year when the tax was due.
Bulgaria
Prescription period for VAT:
The month when VAT became due or the following 12 months
Extended prescription period:
Five years following the year in which the VAT became due. This period could be suspended
Croatia
Prescription period for VAT:
Six years following the end of the year in which the tax liability arose
Extended prescription period:
N/A
Cyprus
Prescription period for VAT:
Six years
Extended prescription period:
12 years in case of a fraud or an intentional failure of the person liable to VAT
Czech Republic
Prescription period for VAT:
Three years
Extended prescription period:
Ten years
Denmark
Prescription period for VAT:
1 May in the fourth calendar year after that of the end of the relevant accounting period
Extended prescription period:
This period can be extended to 10 years in case of fraud or gross negligence
E-commerce
Prescription period for VAT:
Extended prescription period:
Estonia
Prescription period for VAT:
Three years
Extended prescription period:
Six years in case of fraud/ Five years in case of Tax evasion
Finland
Prescription period for VAT:
Three years after the end of the financial year
Extended prescription period:
In case certain criteria are met the period can be extended to four or six years
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