Project Description

Non-EU businesses can reclaim VAT they have paid on goods and services bought in the UK to use in their business if they are registered as a business in a non-EU country.
VAT Refunds for non-EU businesses visiting the UK

Where a business is established outside of the EU visits the United Kingdom and incur VAT on expenses such as accommodation, conference and trade shows fee etc, it can the 13th Directive Refund scheme, to reclaim VAT paid in the UK. The following is the eligibility criteria:

  • The non-EU Business must be registered as a legitimate business in a Non-EU country

  • The non-EU Business is not registered for VAT in the United Kingdom
  • The non-EU Business is not liable to be registered for VAT in the United Kingdom

  • The non-EU business has no permanent establishment in the United Kingdom

  • The non-EU business does not supply goods or services in the United Kingdom (with some exceptions)

Your refund application will only be refused if your home country has a scheme for refunding taxes to overseas businesses but refuses to allow UK traders to use it. In case your home country does not allow recovery of taxes to any overseas business, your refund application should still be successful.

Typically, VAT can arise when employees of overseas companies are required to travel to the UK.

Prescribed years and time limits

Claims must be received by the UK tax authorities no later than six months after the end of the “prescribed year” in which VAT is incurred. The prescribed year is the twelve months from 1 July to 30 June and these time limits are strictly applied.

Please contact Tax Librarian as we can handle the entire refund submission on your behalf ranging from collection of documents from you, preparation of the refund claim, submission of Claim to HMRC and dealing with any additional questions raised by HMRC prior to issuing the refund.