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Compliance

International VAT compliance, built on knowledge and experience

A correct VAT return or refund claim requires more than filling in a digital form. It requires in-depth knowledge of local VAT legislation, European regulations and the specific situation of your organisation. VAT INSTITUTE combines that knowledge with execution, in more than 25 countries.

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Our vision

Compliance requires more than filing a VAT return on time.

Filing a VAT return is one thing. The question is whether the content is right: whether the correct rules are applied and whether the local interpretation of European VAT regulations has been correctly translated to your specific situation. That difference determines whether your return will hold up under an audit.

Many businesses and organisations that operate internationally work with a different external party in each country. The result: different ways of working, varying levels of knowledge and no single party monitoring the coherence between the returns in all your countries.

VAT INSTITUTE provides that coherence. We combine specific knowledge of local VAT regulations with insight into your international position. From that insight we handle your VAT returns and refund claims in more than 25 countries.

Want to take your international VAT compliance to the next level? Get in touch, without obligation.

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Where we work

VAT compliance in more than 25 countries

From Lisbon to Helsinki: we handle VAT returns and refund claims in all EU member states and beyond, including the United Kingdom, Norway, Switzerland and a number of countries outside Europe. All work is coordinated centrally from our office in Dordrecht.

The rhythm of compliance

A deadline somewhere, every month

Every country has its own filing rhythm: monthly in Germany, bi-monthly in Ireland, quarterly in the Netherlands. Add EC Sales Lists and Intrastat declarations, annual returns and listings, prepayments, OSS, iOSS, VOEC and EU SME scheme returns, VAT refund claims and diesel excise refunds, and an organisation operating in several countries faces a calendar that never stands still. We monitor all of those deadlines from one team.

  • Periodic VAT return
  • Annual deadline
  • EC Sales List
  • Intrastat
  • Diesel excise refund
  • Foreign VAT refund claim

Belgium

turnover ≥ €2.5M (or voluntary)
turnover < €2.5M (conditions apply)
Other deadlines

Germany

> €9,000 VAT per year
€2,000 – €9,000 VAT per year
< €2,000 VAT per year no periodic filings, only the annual return
Other deadlines

Finland

standard
turnover ≤ €100,000 (on request)
turnover ≤ €30,000 (on request)
Other deadlines

France

standard (réel normal)
< €4,000 VAT per year
Other deadlines

Italy

turnover > €400,000 / €700,000
below that (with interest surcharge)
Other deadlines

Austria

turnover > €100,000
turnover ≤ €100,000
Other deadlines

Poland

standard
small taxpayer (≤ €2M)
Other deadlines

Portugal

turnover > €650,000
turnover ≤ €650,000
Other deadlines

Ireland

standard
smaller VAT liability 4-monthly, 6-monthly or annually, as directed by the Irish tax authority
Other deadlines

Norway

standard
turnover < NOK 1M (on request)
Other deadlines

Denmark

turnover > DKK 50M
DKK 5 – 50M
turnover < DKK 5M
Other deadlines

Netherlands

standard
on request (e.g. refund position)
very small businesses
Other deadlines

Spain

standard
SII / turnover > €6M
Other deadlines

United Kingdom

standard (all sizes)
on request (refund position)
VAT > £2.3M (payments on account)
annual accounting (turnover < £1.35M) one return per scheme year, month varies per business
Other deadlines

Sweden

turnover ≤ SEK 40M
turnover > SEK 40M
turnover < SEK 1M
Other deadlines

Switzerland

standard
on request (refund position)
net tax rate method
turnover < CHF 5M (since 2025)
Other deadlines

Special schemes

iOSS
OSS
VOEC (Norway)
EU SME scheme
Refund claims

630 different deadlines a year, in these 16 countries and the special schemes alone.

Schematic view of a selection from our coverage: the actual rhythm and exact deadlines depend on your registrations, size and local rules.

What you can count on

What our approach delivers

— 01

Substantively sound VAT returns

  • Every VAT return is based on an assessment of the data you provide, not on simply copying and forwarding figures.
  • An eye for the relevant arrangements in each country, such as reverse charges, zero rates, exemptions and special regimes.
  • EC Sales Lists and Intrastat reports that are consistent with your VAT returns and flows of goods.

— 02

Refunds based on thorough analysis

  • Reclaiming foreign VAT in all EU countries, with knowledge of local requirements and procedures. Special conditions apply to diesel excise refund claims. We assess in which countries your business qualifies.
  • Substantive review of every claim: not only whether the invoice is formally correct, but also whether the right to a refund is materially substantiated.
  • Proactive identification of refund opportunities that organisations often overlook.
  • Handling of your refund claims and correspondence with foreign tax authorities.

— 03

Insight into your international position

  • Flagging shifts in your business activities that affect your VAT position.
  • A dedicated point of contact with substantive knowledge of your file, not just procedural knowledge.
  • Where appropriate, coordination with your accountant and tax specialist at a substantive level.
  • VAT registrations that match your current activities, including an assessment of whether existing registrations are still needed and, if not, deregistrations.

Approach

How we work

1

In a conversation we gain insight into your international VAT position. That conversation takes place at your premises, at our office or online. We discuss your current VAT registrations and any registrations that are needed or, conversely, redundant. We also agree on which information and documentation we need to file substantively correct returns.

2

You receive our feedback on the data you provide and you give your own approval on the returns we prepare. This ensures that all returns are consistent with your records. Throughout our collaboration we flag any VAT problems and opportunities, and we proactively inform you of changes in legislation, regulations and case law. That way your business stays compliant.

Why VAT INSTITUTE

Why organisations choose us

01

Knowledge and execution in one hand

With us, the people who handle your returns and refund claims are the same people who master VAT law and regulations in depth. That makes the difference between merely passing on figures and a return that can also hold up under an audit.

02

One team for all your countries

We coordinate your returns and refund claims from one team in the Netherlands, with substantive knowledge of VAT regulations in the countries where you operate. For specific local questions we work with local partners where needed. That way we combine oversight of your overall position with the right local expertise.

03

Compliance that moves you forward

Well-organised compliance not only helps prevent penalties, it also flags risks before they materialise and brings to light opportunities that would otherwise go unused. We approach compliance from that perspective.

Compliance that goes beyond the return

We offer not only execution, but the substantive foundation beneath it. Discover how our approach strengthens your international VAT position.

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Knowledge base

Insights & news

In-depth analyses, practical insights and current developments on international VAT compliance and refund claims.

Visit the knowledge base
News 21 July 2026

CJEU: no transfer tax on a restructuring involving property companies

In the Nova Ibermoldes case, the Court of Justice of the EU ruled that Portugal may not levy transfer tax on a restructuring in which a public limited company is incorporated and its shares are paid up by contributing shares in a property company. The ruling may also affect the restructuring of Dutch groups holding property companies.

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From practice 29 June 2026

The VAT return: surely that just follows from the records?

The ideal is a client who supplies all the right data and a return that simply falls out of it. That day is still a long way off. Even with limited information there are signals that should prompt you to ask questions.

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News 17 June 2026

Penalty quashed when you knew or should have known of VAT fraud

Tax inspectors must refuse VAT rights to businesses that knew or should have known of fraud in the supply chain, even without an explicit statutory basis. According to the Dutch Supreme Court, the absence of that basis is precisely what rules out a penalty.

Read more

FAQ

Frequently asked questions

Is your question not listed? Feel free to contact us, we aim to respond within one business day.

In more than 25 countries, including all EU member states and a number of countries beyond, such as the United Kingdom, Norway, Switzerland, Canada, Australia and New Zealand. All work is centrally managed and carried out from our office in Dordrecht.