Home Value Added Tax UK VAT claims by non-EU businesses

UK VAT claims by non-EU businesses

UK VAT claims by non-EU businesses

There are special rules for businesses established outside the EU submitting a claim for VAT incurred on goods or services bought in the UK. The exact rules of what VAT is refundable can be complex. There are also a number of conditions which must be met in order for a claim to qualify.

The deadline for the submission of a refund request for expenses incurred in the UK by non-EU businesses during the period 1 July 2019 – 30 June 2020 is 31 December 2020. However, HMRC has published a new Revenue and Customs Brief setting out actions HMRC is taking to support businesses who have been having difficulties in obtaining a certificate of status. One of the conditions for making a claim is for the claimant to obtain the required certificate of status from their official issuing authorities. This may not be possible due to measures taken by jurisdictions in response to coronavirus.  

HMRC has agreed that due to this specific circumstance, they will allow overseas businesses an additional 6 months to submit a valid certificate of status, which means the certificate of status must be submitted on or before 30 June 2021.

Businesses must still submit their application for VAT refunds and all other documentary evidence required to process their claims on or before 31 December 2020.