Deadline approaching: foreign VAT refund claims can be submitted until 30 September

Domestic taxpayers once again have until 30 September this year to reclaim value added tax charged to them in other European Union Member States in the 2025 tax year. The refund procedure must be initiated with the National Tax and Customs Administration (NAV) by electronically submitting form 26ELEKAFA.

There is one exception this year: where the 2025 refund relates to Bulgaria and the VAT was charged in Bulgarian leva, claimants must continue to use the previous 25ELEKAFA form, which must also be submitted by 30 September.

Particular attention should be paid to timing, as the 30 September deadline is statutory and cannot be extended. In practice, this means that a missed deadline cannot be remedied by a subsequent request for relief. To avoid losing the right to the refund, claims must actually reach the tax authority’s system by 30 September at the latest; claims received later cannot be accepted

If you have any questions regarding the above, please feel free to contact our expert colleague.