Updated NACE Codes for VAT: EU Implementation and Application Guidance by BZSt

The NACE codes, which classify business activities with a four-digit number, have been updated by the European Commission effective January 1, 2025. The latest version is available on the EU website. The BZSt has implemented these new codes in the “Application for VAT Refund in the EU by Domestic Entrepreneurs” form. Some EU member states, particularly Lithuania and Romania, have not yet integrated the new codes, causing technical rejections of applications. To avoid rejections, the BZSt advises checking if the new NACE code matches the current valid code until December 31, 2024. If not, select a code present in both the new and old lists that closely matches your business activity. Use this code in the VAT refund application. If an application has already been rejected, the BZSt will contact you.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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