The European Union VAT Refund system will not be accessible for expenses that occurred before 1 January 2021 after 31 March 2021, HM Revenue & Customs (HMRC) has reminded UK businesses.
After this date, UK businesses wishing to claim a VAT refund will have to do so manually through the relevant member state’s VAT system.
Any expenses incurred after the Brexit transition period will also need to be reclaimed using the process for the EU member state where you’re claiming a refund.
For EU businesses not registered for VAT in the UK, the UK will continue to accept refund claims through the EU VAT refund system for VAT charged in the UK before 1 January 2021 until 31 March 2021.
Any claims after this date, or claims for expenses incurred after the Brexit transition period ends, should be filed using the manual process for businesses outside the UK.
To quickly find information about each European member state’s tax refund protocols, please click here.
Reanda UK is a subsidiary of leading independent accountancy firm Grunberg & Co Limited. Our aim is to help businesses and individuals to navigate the UK’s world-renowned business and tax infrastructure, and to support them with their international ambitions. To find out how we can help you, please contact us.