A GUIDE TO VAT REFUNDS FROM THE UK

London, UK

How to Get a VAT Refunds from the UK

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in the UK, you may be eligible to claim back the VAT. We have compiled everything you need to know on this page about VAT refund eligibility, UK VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover VAT from the UK.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in another Member State where you are not VAT registered then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC . Here you will find a simplified summary of the vat refund procedures.

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

UK VAT

Standard rate    20%

Reduced rate     5%  – This applies to cultural events, domestic air travel 

Deadlines for Claims Submission

For companies in another EU member state
September 30 (Year n + 1)

For companies outside the European Union
December 31 (for VAT charged in the period 1 July to 30 June of the preceding period

UK VAT

Standard rate 20%

Reduced rate 5% – This applies to cultural events, domestic air travel

Deadlines for Claims Submission

For companies in another EU member state
September 30 (Year n + 1)

For companies outside the European Union
December 31 (for VAT charged in the period 1 July to 30 June of the preceding period

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.

For non-EU claimants and/or refunds from non-EU Member States, some countries will only grant a VAT refund if the country where your company is registered offers similar VAT refund arrangements, the so-called rule of reciprocity.

The UK does not apply the Rule of Reciprocity which means the UK authorities can grant refunds to non-EU businesses even if the authorities in the non-EU country do not offer similar refund arrangements.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport
  • Hiring transport for passengers
  • Maintenance, parking and transport
  • Road tolls and road user charges
  • Travel expenses such as taxi fares &/or means of public transport
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Expenditure on receptions, entertainment, hospitality and other luxury services
  • Admissions and attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions, education and training courses and their related costs
  • Repairs within a warranty period
  • Tools
  • Fuel for various means of transport
  • Hiring transport for passengers
  • Maintenance, parking and transport
  • Road tolls and road user charges
  • Travel expenses such as taxi fares &/or means of public transport
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Expenditure on receptions, entertainment, hospitality and other luxury services
  • Admissions and attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions, education and training courses and their related costs
  • Repairs within a warranty period
  • Tools

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Information

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. Scanned copies of all invoices and import documents where the taxable amount exceeds £200 in the case of fuel and £750 in the case of all other goods and services. The UK may request scanned images of smaller original invoices as later evidence

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

VAT Refund Information

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. Scanned copies of all invoices and import documents where the taxable amount exceeds £200 in the case of fuel and £750 in the case of all other goods and services. The UK may request scanned images of smaller original invoices as later evidence

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.