Germany: The Bundeszentralamt für Steuern has set a deadline of 18 December 2023 for Dutch taxpayers to submit electronic applications for the 2022 input tax refund period. Taxpayers may file a single application for the whole period or quarterly applications, but must withdraw any previously submitted applications.
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Key Takeaways
As of 18 December 2023, the Bundeszentralamt für Steuern requires all electronic applications for the 2022 input tax refund period to be submitted.
The Bundeszentralamt für Steuern allows taxpayers to file either a single application for the entire 2022 period or quarterly applications, as of 18 December 2023.
Taxpayers must withdraw any previously submitted applications for the 2022 period before submitting new electronic applications, as required by the Bundeszentralamt für Steuern by 18 December 2023.
Primary source
Read the full article at NWB DatenbankThis summary was published on VATfaqs.com on 5 August 2026. It relates to VAT developments in Germany. The original source is NWB Datenbank.