Businesses incurring costs in many EU countries may recover the VAT on those costs even if they are not registered for VAT in that particular country. In many of the EU jurisdictions there is a 30 June deadline in any year for making the reclaim. Businesses should therefore ensure that any VAT they have paid in 2013 in EU countries where they are not registered is claimed before 30 June 2014. The VAT in many cases may not be recovered if no claim is filed, accompanied by the relevant documentation, by that date.