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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Germany
Prescription period for VAT:
Four years, starting with December 31 of the year in which the annual VAT return was filed, at the latest starting three years after the year in which the VAT became due. If no annual VAT return was filed: Seven years (Three+Four)
Extended prescription period:
Five years in case of involuntary tax evasion / Ten years in case of voluntary tax evasion, starting with December 31 of the year in which the annual VAT return was filed, at the latest starting three years after the year in which the VAT became due. If no annual VAT return was filed: 8, resp. 13 years
Greece
Prescription period for VAT:
Five years following the end of the year during which the deadline for the filing of the annual/cumulative VAT return was set (reference to Greek VAT Code)
Extended prescription period:
20 years in case of tax evasion
Hungary
Prescription period for VAT:
Five years
Extended prescription period:
N/A
Iceland
Prescription period for VAT:
Extended prescription period:
Ireland
Prescription period for VAT:
Four years from the end of the VATable period to which the assessment relates
Extended prescription period:
There is not limit in case of fraud or neglect
Italy
Prescription period for VAT:
December 31 of the 5th year following the year in which the annual VAT return was due (i.e. Six years after taxable period)
Extended prescription period:
In case of omitted return, December 31 of the Seventh year following the year in which the annual VAT return should have been due
Latvia
Prescription period for VAT:
Three years
Extended prescription period:
Can be extended in case of fraud
Lithuania
Prescription period for VAT:
Five years
Extended prescription period:
Ten years in case of fraud or tax evasion
Luxembourg
Prescription period for VAT:
Five years after the year in which the VAT became due
Extended prescription period:
Ten years if no return is filed/ Can be longer in case of interruption by a Civil action or in case the taxable person agrees to extend the period on a request of the VAT Authorities
Malta
Prescription period for VAT:
Six years from the end of the relevant tax period
Extended prescription period:
Eigth years in case of fraud or tax evasion
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