HM Revenue & Customs (HMRC) has confirmed that access to the European Union VAT refund system for expenses incurred before 01 January 2021 will cease on 31 March 2021.

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 01 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.

For help and advice on related matters, please get in touch with our expert VAT support team today.