The Monaco VAT Authority (Direction des ServicesFiscaux) confirmed that they will be granting an extension to the 13th Directive VAT deadline by 3 months to 30 September 2020.
Monaco is following in the French Authority’s footsteps who also recently provided an extension on the same directive deadline. The original 13th directive deadline is 30 June 2020 for all VAT incurred on 2019 expenses. However, this deadline has been pushed to 30 September 2020.
The extension has been granted as a result of the COVID-19 pandemic and hopes to ease the pressure off non-European businesses who may be struggling to ready their claims for submission while working remotely and in isolation.
This week, Germany also announced that although it will not be allowing an official extension of the 13th directive deadline, late claims will be permitted if a valid written explanation is submitted.
There has been no decision as yet within the European Commission to propose a blanket rule for all member states allowing for an extension of the deadline.
Switzerland (not technically an EU member state) has recently confirmed that it will not be granting an extension of the 13th Directive deadline.
VAT IT continues to monitor all EU VAT authority decisions closely and will notify all our clients as soon as possible. For more COVID-19 related VAT updates, read our dedicated COVID-19 VAT News.