As we know, the UK is set to leave the European Union on 31 January 2020.

This will have an impact on EU VAT refund claims. The HMRC website advises that it will not be possible to use the VAT online services to claim a VAT refund from an EU member state after 5pm on 31 January 2020.

Guidance “Claim VAT refunds from EU countries after Brexit” indicates that after Brexit, refund claims will need to be made using the existing processes used by businesses based outside the EU, even where the claim is for expenses incurred before Brexit.

To be clear, the deadline is not the final deadline by which a claim for which EU VAT incurred in 2019 must be made, but it is the deadline for such a claim to be made via the HMRC Online Portal, which is likely to be the easier option!

If you require assistance, please contact our dedicated team on 01788 539000 or email [email protected]