UK businesses wishing to use the EU VAT refund electronic system to submit an 8th Directive Claim for a refund for 2018, must do so by 11pm on 29 March 2019.
HMRC will not be able to send submitted claims on to the relevant EU member states after this.
Going forward, a UK business will only be able to recover the VAT paid in the EU by contacting the local tax authorities in the jurisdiction where the cost has occurred and following their local steps for a VAT recovery.
It is critical that businesses understand the process of each EU member state they deal with, as the rules vary from State to State. For example:
- The deadline for making a claim may be different
- You may need to supply a certificate of taxable status to support your claim
- You may need to appoint a tax representative in the EU member state of refund
If you need support with getting your 8th Directive Claims submitted by the 29th March 2019, or would like assistance with your EU VAT recovery for the future, please call our VAT Director Stephen Beale on 0333 455 9010, or contact us via our website.