2025 VAT Reclaim Deadline Calendar for U.S. Businesses

Antravia's Quick-Reference Guide Unlocking Millions in Unclaimed Refunds – Don't Miss Out!

As a U.S. business expanding globally, you're likely racking up VAT on overseas expenses, from EU congress fees to UK equipment testing. But with tight deadlines, one slip can cost you thousands. This 2025 calendar covers key non-resident refund schemes (e.g., EU 13th Directive, UK HMRC, UAE BVRS) for services and exported goods.

Key Notes:

• Periods: Most claims are annual (calendar year, Jan 1–Dec 31, 2024 for 2025 filings) or quarterly, so check your invoices.

• Eligibility: No local establishment; business purpose only; reciprocity (U.S. qualifies in all listed).

• Mins/Thresholds: Vary (e.g., €400 EU aggregate); aggregate small claims.

• Processing: 4-6 months typical; file early via portals (e.g., EU's first-country system).

• Pro Tip: Use Antravia for multi-country bundling—contingency fees, no recovery no charge.

Last Updated: November 14, 2025. Always verify with authorities for your specifics—rules per HMRC, EC, FTA, etc. Consult a tax pro.

Monthly VAT Reclaim Deadlines Calendar (2025)

A month-by-month guide to VAT/GST reclaim deadlines worldwide

January — UAE Q4 VAT Filing & Start of Annual Invoice Collection

Key deadlines: 31 January
Jurisdictions: United Arab Emirates (VAT; BVRS)

UAE VAT filings for Q4 2024 fall due at month-end. January is also when companies should begin gathering all UAE 2024 invoices for annual reclaim. The UAE’s visitor refund scheme (BVRS) requires a minimum AED 2,000 threshold per claim.

Action for U.S. companies: Bundle all UAE invoices from Q4 events, such as Arab Health. These cannot be corrected later.

February — EU Quarterly Filings & Canada FCTIP Opens for 2025

Key deadlines: 28 February
Jurisdictions: EU (13th Directive quarterly), Canada (FCTIP)

France and several EU states require quarterly CA3 filings. Canada’s FCTIP opens for 2025, offering rebates on qualifying facility costs for conventions.

Action: File early for pharma and medical congresses in the EU; Canada offers a 50% HST rebate on eligible convention space.

March — UK Period Cut-Off, EU Q1, and Japan/South Korea Mid-Season Prep

Key deadlines: 31 March
Jurisdictions: UK (HMRC Notice 723A), EU Q1, Japan, South Korea

The UK’s partial claim deadline for periods ending 31 December 2024 lands on 31 March. Japan and South Korea do not have March deadlines, but March is the right time to begin gathering documents: both regimes have strict requirements and proof of business activity.

Action: Ensure UK export evidence (including C88 forms) is complete. Begin early documentation for Japan’s JCT refunds and Korea’s annual VAT reclaim.

April — EU Q1 Closings & Switzerland Mid-Year Preparation

Key deadlines: 30 April
Jurisdictions: EU (Q1 closings), Switzerland (ESTV mid-year prep)

Italy and several EU jurisdictions close Q1 refund periods. Switzerland requires early preparation for mid-year claims.

Action: Audit Q1 EU invoices now. Note that many EU states require validated electronic invoices above €5,000.

May — Norway High-Rate VAT Recovery & Australia/New Zealand Planning

Key deadlines: 31 May
Jurisdictions: Norway, Australia, New Zealand

Norway’s period closes in May for Q2 preparation. Although Australia and New Zealand do not have formal foreign-business refund windows, May is the right time to prepare supporting evidence for event-related GST claims where eligible.

Action: Reclaim Norwegian VAT early — lab testing and facility hire carry the full 25% rate. Confirm eligibility for Australian and New Zealand GST rebates linked to business events.

June — Major Annual Deadlines: Switzerland, Norway, Israel, Turkey, South Korea

Key deadlines: 30 June
Jurisdictions:
– Switzerland (CY 2024)
– Norway (CY 2024)
– Israel (CY 2024)
– Turkey (CY 2024)
– South Korea (CY 2024)
– EU/UK Q2 closings

June is the most decisive month in the global VAT calendar. Switzerland and Norway impose strict six-month post-year-end deadlines. Israel, Turkey, and South Korea all require final CY 2024 claims by 30 June.

Action:
– Switzerland: minimum claim CHF 200; prototypes and clinical equipment often qualify at 8.1% VAT.
– Turkey: reclaim on conferences, R&D visits, equipment demos.
– South Korea: include all business-use invoices from 2024.
– Israel: ensure invoices contain Israeli VAT numbers to avoid rejection.

July — UAE Q2 VAT Filing & EU Summer Preparation

Key deadlines: 31 July
Jurisdictions: UAE, EU

UAE Q2 VAT returns are due. Across Europe, July is the documentation stage for the September 13th Directive deadline.

Action: Prepare UAE visitor refunds for Q2 Dubai or Abu Dhabi events, especially hotels, venue hire, and exhibition charges at 5%.

August — UAE BVRS Annual Deadline & Iceland Fiscal Year Closing

Key deadlines: 31 August
Jurisdictions: UAE (BVRS), Iceland (CY 2024)

The UAE BVRS annual deadline for CY 2024 falls on 31 August. Iceland’s refund deadline also closes at month-end.

Action:
– UAE: ensure all 2024 invoices are uploaded through the BVRS electronic portal.
– Iceland: gather hotel and event invoices early; Iceland is high-value for tourism-related business costs.

September — EU 13th Directive Final Deadline (Critical Month)

Key deadlines: 30 September
Jurisdictions: EU (all 27 Member States), UK (quarterly)

The EU 13th Directive deadline is absolute. All claims for CY 2024 must be filed by 30 September. Miss it and the refund is lost permanently.

Action: Submit through the first country of claim. Many states impose a €400 minimum.

October — UAE Q3 VAT & Canada FCTIP for Autumn Events

Key deadlines: 31 October
Jurisdictions: UAE, Canada (FCTIP)

Q3 UAE VAT falls due, and Canada’s FCTIP cycle remains open for fall events.

Action: Prepare documentation for pharmaceutical trials, fall congresses, and clinical events to maximise Canadian rebates.

November — UK SDES Setup & EU Quarterlies

Key deadlines: 30 November
Jurisdictions: UK, EU

The UK’s SDES registration cutoff is in November for entities intending to file December claims electronically. EU quarterly periods also close.

Action: Activate SDES access with HMRC early to avoid delays.

December — Final UK Deadline & Global Year-End Reconciliation

Key deadlines: 31 December
Jurisdictions: UK (Notice 723A)

The UK refund deadline for prescribed periods ending 1 July 2024–30 June 2025 falls on 31 December. This window usually captures the entire 2024 invoice set for U.S. claimants.

Action: Minimum UK claim is £16. December is also the ideal time for a comprehensive year-end invoice audit across all jurisdictions.

Quick Country Breakdown

This summary outlines the principal VAT/GST refund mechanisms available to U.S. companies for 2024 activity, together with the relevant deadlines, filing formats, and practical considerations for each jurisdiction.

European Union – 13th Directive

Claims are made annually for the full calendar year using the portal of the first EU Member State in which costs were incurred. For 2024 invoices, the deadline is 30 September 2025.
Some Member States also allow quarterly refunds, such as France, which permits CA3 claims within the permitted number of months after the quarter of expenditure.
Clinical trial costs, laboratory fees, and R&D-related services are generally fully recoverable provided documentation is complete and the claimant has no EU establishment.

United Kingdom – HMRC Notice 723A

The UK operates a prescribed period approach rather than a strict calendar year. For most U.S. claimants, the relevant period for 2024 expenditure runs 1 July 2024 to 30 June 2025, with all claims due by 31 December 2025.
HMRC strongly encourages electronic submissions through the Secure Data Exchange Service (SDES), which significantly improves processing times.

United Arab Emirates – VAT and BVRS

UAE business VAT refunds for foreign companies are processed annually for the calendar year through the BVRS system. Claims for CY 2024 must be submitted by 31 August 2025.
In addition, UAE VAT registrants must file their quarterly VAT returns by month-end deadlines, which influence tax-point timing on deposit invoices and prepayments.

Switzerland – ESTV Foreign Business Refund

Switzerland requires all foreign business refund applications to be submitted within six months after the end of the calendar year.
For 2024 invoices, the deadline is 30 June 2025.
The minimum claim threshold remains CHF 200, and refunds are available on hotels, events, prototypes, equipment demonstrations, and professional services.

Norway – Skatteetaten Refund for Foreign Businesses

Norway operates an annual refund system with a deadline of 30 June 2025 for 2024 expenditure.
Claims can be made up to two years from the date of purchase, but submitting within the annual window ensures faster processing and avoids evidence deterioration.

Canada – Foreign Convention and Tour Incentive Program (FCTIP)

Canada’s FCTIP is event-based, not annual. Claims must be filed within two years of the convention date, typically using Form WC12.
Rebates include 50% of HST/GST on eligible facility rentals and certain supplier charges for qualifying foreign conventions.

Japan – Japanese Consumption Tax (JCT) Refund

Japan now provides a formal JCT refund regime for foreign companies with no permanent establishment in Japan.
Claims are generally due within two years of the tax period in which the expense was incurred.
Recoverable items include exhibition fees, laboratory services, venue hire, and B2B services relating to trade shows or product demonstrations.

South Korea – VAT Refund for Foreign Entities

South Korea allows annual claims for foreign businesses with no Korean establishment.
Refund applications for 2024 costs must be submitted by 30 June 2025.
Recoverable costs typically include trade show fees, equipment hire, technical testing, and business-related services.

Turkey – VAT Refund for Non-Resident Companies

Turkey permits refunds to non-resident businesses for qualifying B2B services.
Claims for 2024 expenditure are due by 30 June 2025.
Recoverable costs often include congress fees, R&D-related activity, specialist laboratory charges, and technical services.

Israel – VAT Refund for Foreign Companies

Israel accepts annual refund claims from non-resident companies, also due by 30 June 2025 for CY 2024.
Allowable costs include conferences, hotel stays for business purposes, equipment rental, and certain local services.

Iceland – Foreign VAT Refund Scheme

Iceland allows claims for CY 2024 up to 31 August 2025.
Refunds are available for hotels, transport, events, and technical services. Documentation must include Icelandic VAT details and full supplier identification.

Australia – Limited GST Recovery

Australia offers limited GST refunds for foreign companies, primarily relating to business events, provided the organiser meets strict criteria and holds compliant tax invoices.
Deadlines vary depending on the event date but should be reviewed annually.

New Zealand – Limited GST Refund

New Zealand also permits limited GST recovery for foreign organisations where conventions or exhibitions meet eligibility thresholds.
Refunds must generally be submitted within six months of the event, depending on the scheme.

Why this Calendar Saves You Money

U.S. firms reclaim just 20-30% of eligible VAT due to deadline misses. Set reminders, audit quarterly, and bundle claims. For exported goods, add 3-month export windows (e.g., EU tourists 3 months from purchase).

Antravia Action: Upload a sample invoice for your personalized 2025 reclaim forecast—free. Get Started

Powered by Antravia – Your U.S. Gateway to Global VAT Recovery.

See our specialist pages
Global VAT Reclaim - Recover the Tax you’ve already paid abroad
UK VAT Reclaim for U.S. and Global Businesses
EU VAT Reclaim for U.S. and Global Businesses
UAE VAT Reclaim for U.S. and Global Businesses
International VAT Reclaim

References

1. BDO. (2025). VAT and other indirect taxes changes in 2025. https://www.bdo.co.uk/en-gb/insights/tax/vat-and-indirect-taxes/are-you-ready-for-2025-upcoming-changes-in-vat-and-other-indirect-taxes

2. Taxually. (2025). UK VAT Guide 2025. https://www.taxually.com/manuals/uk

3. The Manufacturer. (2025). Will simplicity rule in the 2025 European VAT changes?. https://www.themanufacturer.com/articles/now-vats-what-i-call-customs-clearance-will-simplicity-rule-in-the-2025-european-vat-changes/

4. Tax Adviser Magazine. (2025). Upcoming EU VAT changes from 2025. https://www.taxadvisermagazine.com/article/upcoming-eu-vat-changes-2025-untangling-puzzle

5. European Commission. (2025). VAT – Value Added Tax. https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_en.htm

6. Canada Revenue Agency. (2025). Foreign Convention and Tour Incentive Program. https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/foreign-convention-tour.html

7. World Congress. (2023). Rebate Application for Conventions | WC12. https://www.wc12canada.org/wp-content/uploads/2023/06/Rebate-Application-for-Conventions.pdf

8. Fintua. (2025). Pharmaceutical Companies are losing Millions in Unclaimed VAT. https://fintua.com/blog/pharma-vat/

9. EFPIA. (2024). The Pharmaceutical Industry in Figures 2025. https://www.efpia.eu/media/uj0popel/the-pharmaceutical-industry-in-figures-2025.pdf

10. KPMG. (2025). Business visitors refund scheme. https://kpmg.com/ae/en/insights/tax-insights/business-visitors-refund-scheme.html

11. Federal Tax Authority UAE. (2025). Business Visitors. https://tax.gov.ae/en/taxes/Vat/refunds/business.visitors.aspx

Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
See also our Disclaimer page