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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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
Netherlands
Prescription period for VAT:
Five years after the year in which the VAT became due
Extended prescription period:
12 years in case of the acquisition of economic ownership of immovable property or of rights therof
Norway
Prescription period for VAT:
Five years
Extended prescription period:
Ten years in case of serious fraud
Poland
Prescription period for VAT:
Output VAT - Five years after the year in which the VAT became due
Input VAT - Five years from the beginning of the year in which the right to deduct input VAT occurred
Extended prescription period:
It is not possible to extend prescription period as such but it may be suspended (the time under the suspension is not calculated to the prescription period) or it can be terminated (then the prescription period is counted from the beginning)
Portugal
Prescription period for VAT:
Four years (counted from the beginning of the year that follows the one where the VAT became due)
Extended prescription period:
Twelve years in case of facts that relate to deposit and securities accounts infinancial institutions outside the EU.
In situations where a criminal investigation was opened, the statute of limitations is extended until the closing of the process or res judicata effect of the decision, plus one yea
Romania
Prescription period for VAT:
Five years after the year in which the VAT became due
Extended prescription period:
Ten years in case of fraud
Serbia
Prescription period for VAT:
Extended prescription period:
Slovakia
Prescription period for VAT:
Five years
Extended prescription period:
May be extended Ten years
Slovenia
Prescription period for VAT:
Five years after the date when the tax was due (Ten years is absolute limitation period)
Extended prescription period:
N/A
Spain
Prescription period for VAT:
Four years after the year in wich the VAT became due
Extended prescription period:
N/A
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