GlossaryEN1 min readUpdated: Jun 18, 2026

statute of limitations for input tax refund

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.gesetze-im-internet.de/ustg_1980/__169.html

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Definition & Explanation

When a business seeks to recover input VAT, one of the first procedural questions is how long it has to submit its claim – that is precisely what the statute of limitations for input tax refund defines. Once the deadline has passed, the entitlement is extinguished and no late application will be accepted. Limitation periods are set by national law and may differ between domestic and cross-border refund procedures; the EU's electronic refund scheme for cross-border claims operates under its own specific submission deadlines. Companies with international operations should track these country-specific deadlines carefully, since a missed cutoff cannot be remedied after the fact.

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statute of limitations for input tax refund

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prescription of the input tax claim

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