Goodier Smith and Watts

Devonshire House
Manor Way, Borehamwood
Hertfordshire, WD6 1QQ

Search News


UK VAT claims by non-EU businesses

Source: HM Revenue & Customs | | 19/11/2019

The VAT paid in other EU countries is often recoverable by VAT-registered businesses in the UK, who bought goods or services for business use. The rules that govern the amount of VAT repayable depends on the EU countries rules for claiming input tax. It is important to note that VAT incurred in foreign countries can never by reclaimed on a domestic UK VAT return.

There are special rules for businesses established outside the EU submitting a claim for VAT incurred in the UK. The deadline for the submission of a refund request for expenses incurred in the UK by non-EU businesses during the period 1 July 2018 – 30 June 2019 is 31 December 2019. There are a number of conditions which must be met in order for a claim to qualify.

The form that should be used by these businesses to submit a claim is called a VAT65A form. The VAT notes explain how the form should be completed and includes details of alternative versions that can be used. The telephone number to contact the Overseas Repayment Unit has been updated.



 

Latest News

New guidance on sexual harassment and harassment at work
22/01/2020 - More...
The Equality and Human Rights Commission (EHRC) has published new technical guidance on sexual harassment and harassment

Don’t be taken in by this scam
21/01/2020 - More...
The Insolvency Service has warned that fraudsters have been contacting investors in insolvent schemes claiming to be

Disclosing VAT errors
21/01/2020 - More...
Where an error on a past VAT return is uncovered, you have a duty to correct the error as soon as possible. As a general

Newsletter

With our newsletter, you automatically receive our latest news per e-mail and get access to the archive including advanced search options!

» Sign up for the Newsletter
» Login

 

 

ICAEW-BLK RGB  

 

Save

Save

Copyright © 2020 - Goodier, Smith and Watts

Cookie Policy | Website Privacy Policy                                                                                                                                                                                                                                                         

Registered in England under the number 3724657