The September deadline (30th September) applies to EU companies reclaiming EU VAT under the 8th Directive, i.e. EU companies reclaiming VAT within EU countries that do not include their home country. This consists of the period for VAT incurred between 1st January and 31st December. The September deadline also applies to non-EU companies claiming from certain EU countries (e.g. Spain).

To receive a VAT reclaim in the EU, EU companies must provide copies of the valid VAT invoices and receipts. For non-EU claimants, originals may be required.