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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sweden flag
Sweden
Prescription period for VAT:
Six years
Extended prescription period:
N/A
switzerland flag
Switzerland
Prescription period for VAT:
Five years after the year in which the VAT became due
Extended prescription period:
Fifteen years
united kingdom flag
United Kingdom
Prescription period for VAT:
Shorter of period from 1 April 2006 to the current date OR four years
Extended prescription period:
Six years in cases of "careless action" or 20 years if loss of tax is deliberate/ because of a failure to comply with the disclosure regime/ failure to notify of chargeability

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