For VAT incurred on or after 1 January 2021, UK and Isle of Man businesses can claim refunds of VAT from the EU but they will have to use the existing processes for non-EU businesses. This process varies across the EU so businesses will need to follow the procedure set out by the country from which they are making the claim. UK businesses may be required to provide a certificate of status in order to get a refund. The deadline for claiming VAT incurred on expenses in the EU on or before 31 December 2020 expired on 31 March 2021.
Businesses established outside the UK which need to adjust a previous UK VAT refund claim made before 31 March 2021, must include the adjustment in their claim under the scheme for refunds of UK VAT for businesses established outside the UK. If they are not making such a claim by 31 December 2021 and the adjustment means that an overpayment of VAT has been received, they must inform HMRC by submitting a Form VAT 65B (repay overclaimed VAT if your business is established in the EU) by 31 December 2021. HMRC will then contact the business to provide details of how to pay back the overclaimed VAT.
For VAT incurred on or after 1 January 2021, UK and Isle of Man businesses can claim refunds of VAT from the EU but they will have to use the existing processes for non-EU businesses. This process varies across the EU so businesses will need to follow the procedure set out by the country from which they are making the claim. UK businesses may be required to provide a certificate of status in order to get a refund. The deadline for claiming VAT incurred on expenses in the EU on or before 31 December 2020 expired on 31 March 2021.
Businesses established outside the UK which need to adjust a previous UK VAT refund claim made before 31 March 2021, must include the adjustment in their claim under the scheme for refunds of UK VAT for businesses established outside the UK. If they are not making such a claim by 31 December 2021 and the adjustment means that an overpayment of VAT has been received, they must inform HMRC by submitting a Form VAT 65B (repay overclaimed VAT if your business is established in the EU) by 31 December 2021. HMRC will then contact the business to provide details of how to pay back the overclaimed VAT.
