It’s essential that the email address you provide is correct and if this changes at any time before the application is decided, it must be amended at the earliest opportunity using the application correction procedures. To ensure fair treatment for all claimants, applications are dealt with on a ‘first come, first served’ basis and that the time limit is applied strictly. The situation appears to be somewhat fluid. For those of us who include luxury handbag shopping in our vacation plans and budgets, this is a big deal. The deadline to notify HMRC and submit any adjustments is 31 December 2021. An activation code will be mailed to the business address registered with HMRC within set time limits (currently 7 to 10 days). Where applicable, these sub-codes will appear as completion options on the electronic portal. Agents can register to enable them to make refund applications on behalf of their clients and additional security procedures have been built into their online application process. Refunds obtained by means of a false application can be recovered, and penalties may be imposed. When your application is for a period covering less than 12 months the total amount of VAT claimed must not be less than £130. Starting January 1, 2021, online retailers selling goods or services to UK buyers will be required to register their business with the HM Revenue and Customs (HMRC) to obtain a VAT number. The schemes described in this notice apply equally to refunds of VAT incurred in the Isle of Man. Starting January 1, 2021, shipping to the UK will be more complex due to Brexit. The changes will take effect from 1 January 2021. Find out how HMRC uses the information we hold about you. As the UK is no longer an EU-member state, the EU Refund mechanism does not apply. If you opt for payment by SWIFT you must ensure that you provide the following information, together with a copy of a bank credit slip: Payments to bank accounts will be made in £ Sterling. We will advise you within 4 months of the date you submitted your application for refund whether your application has been accepted, partly or wholly rejected, or further information is required. You can claim VAT on goods and services purchased during the refund period, and VAT on goods imported into the UK during the refund period. An acceptable form of words for the letter of authority is given at paragraph 5.5. VAT is chargeable in the Isle of Man under Manx legislation, which is broadly similar to UK legislation. If you want to appeal to the tribunal you should send them your appeal within 30 days of the date of the decision letter. As a guide, the following information is required on each refund application: In addition, you must provide the following details for each purchase or importation included in your application: Use the codes in this section to describe the nature of the goods or services to reclaim. We’ll send you a link to a feedback form. Don’t worry we won’t send you spam or share your email address with anyone. If you change bank accounts whilst an application is pending you must make sure that these details are amended. Updated 29 January 2021 You may be able to claim a refund of VAT charged in an EU member state on or after 1 January 2021 if you’re VAT registered in the UK. If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right. The United Kingdom has exceptions in the 13th Directive, the deadline for the 13th directive in the United Kingdom i.e. UK businesses may be required to provide a certificate of status If you are unable to use the electronic system, you must remit the claim using VAT Declaration form which will be made available on GOV.UK. Your application can be refused but we will tell you why we have refused it. Below, we briefly describe the applicable VAT treatment of these services as of 1 January 2021. Don’t include personal or financial information like your National Insurance number or credit card details. It will take only 2 minutes to fill in. Directive 2008/09/EC) introduced a new procedure for businesses established and registered for VAT purposes within the EU to request a refund of VAT incurred in other EU member states. Any references to the UK in this notice are to be taken to include the Isle of Man. We also use cookies set by other sites to help us deliver content from their services. You should look to claim through the 13th Directive process. However, the government has indicated it is not in favour of moving to a digital system, on the basis that ‘VAT RES is a costly relief which does not benefit the whole of GB equally, with current use of the scheme largely centred in London’. Except in cases of importation, the VAT identification number or tax reference number of the supplier and the prefix of the EU member state of refund. It will take only 2 minutes to fill in. This notice cancels and replaces Notice 723A (October 2012). Payment can be made directly to your own bank through either: As payment by SWIFT is faster, less expensive and more secure, you’re encouraged to use this method of payment. The prescribed year is the 12 months from 1 July to 30 June of the following calendar year, so you must make your application no later than 31 December. This includes the period for VAT incurred from the 1st July to the 30th June of the previous year. The amount of deductible VAT expressed in the currency of the EU member state of refund. In order to preserve agent and client confidentiality, HMRC’s customer contact staff cannot discuss applications with an agent who does not provide the full application reference number. In that case, or when the application is for the full 12 months of the prescribed year, the amount of VAT claimed must not be less than £16. The amount of tax (including VAT) is the addition of the Amount excluding VAT + VAT amount How to calculate taxes for residents of the United Kingdom (VAT) in 2021 When a company sells a good or service to a customer, he invoice him the amount tax (including tax) which includes the price without taxes + VAT (value added tax). Once this is received you will have 28 days from the date of the letter to activate the service. Save. The invoices can only be entered once and the percentage to be used is that covering the invoice date. Interest will be calculated at the same rate applied to taxable persons within the UK, and the interest calculation period will run from the date payment was due until the date it is made. For imports of goods by UK VAT registered businesses above £135, from 1 January 2021: • Businesses can opt to use ‘postponed VAT accounting’ to account for import VAT on their VAT return for goods imported from anywhere in the world • This is as opposed to having to pay VAT upfront and recover it later (assuming the VAT is fully The documents must be scanned and saved as files of PDF, TIFF, or JPEG format, and the total attachment size for each application must not exceed 5 megabytes. Refunds of UK VAT for businesses established outside the UK, 5. How businesses established outside the UK can claim refunds of UK VAT, made in Northern Ireland on or after 1 January 2021, Appoint someone to deal with HMRC on your behalf, [email protected], Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses, Refunds of VAT for UK businesses buying in EU countries, VAT and overseas goods sold to customers in the UK using online marketplaces, Refunds of VAT for businesses visiting the UK, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, Expenditure relating to means of transport, Travel expenses, such as taxi fares, public transport fares, Expenditure on luxuries, amusements and entertainment, VAT Regulations 1995 (SI 1995/2518) Parts XX & XXI, The VAT (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (SI 2020/1495) Part 3, you must not be registered, liable or eligible to be registered in the EU member state of refund, you must not have any fixed establishment, seat of economic activity, place of business or other residence in the EU member state of refund. If you opt for payment by payable order you should cash it at your own bank. Until 31st March 2021 through the European electronic portal; From 1st April 2021, directly to the UK tax authorities in accordance with a specific refund procedure in the United Kingdom. You can also include items missed on earlier applications as long as they related to VAT charged in the year of the application. The days are numbered for tourists seeking VAT refunds on luxury vacation purchases in the UK. You cannot include ‘zip’ files within ‘zip’ files. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: [email protected]. There is no maximum amount you can claim but the UK has set minimum claim amounts that can be refunded. We will not take any action to collect the disputed tax while the review of the decision is being carried out. ‘I (name and address of claimant) hereby appoint (name and address of agent) to act on my behalf in connection with any application I make to the Commissioners of HMRC under the Value Added Tax Regulations 1995 as from time to time amended or replaced. If you sell goods to customers in the UK, you may have already taken the necessary steps to adhere to the new VAT rules. The UK has implemented new rules for goods imported into the UK. Your application must be submitted through the electronic facility in your EU state by 31 March 2021 for VAT incurred from 1 January 2020 to 31 December 2020. This note can be sent using the attachment facility for invoices (explained in paragraph 2.14, and may reduce requests for additional information from the EU member state of refund. We may impose penalties for applications which are found to be incorrect, so if you realise that you have made an error on an application after it has been submitted, you should submit a correction as soon as possible. Your application should cover any VAT you’re reclaiming over a period of at least 3 months but not more than the full prescribed year. Refunds claimed incorrectly on the basis of incorrect or false information can be recovered, and penalties and interest may be imposed and further refund applications suspended. How does this impact cross-border supplies of services between the EU and the UK? Nature of the goods and services acquired, described according to the following expenditure codes: if your application fails basic validation checks by the electronic portal (by an error message), when HMRC forwards your application to the EU member state of refund, when the EU member state of refund receives the application, if the EU member state of refund requires additional information from you, when the EU member state of refund makes its decision, claims made on or before 31 March 2021 which relate to VAT incurred on expenses for 1 January 2020 to 31 December 2020, claims that have been submitted on or before 30 September 2020 which are still being processed and yet to be refunded as at 31 December 2020, you must not be registered, liable or eligible to be registered in the UK, you must not have any place of business in the UK or in the Isle of Man, you must not make any supplies in the UK (other than transport services related to the international carriage of goods, or goods and services where VAT is payable by the person to whom the supply is made), a refund of VAT incurred in the refund periods specified in paragraph 3.6 of this Notice, an adjustment to a previously submitted refund claim that is still within the time limit for adjustment specified in paragraph 3.7 of this Notice, £295 where the application covers less than a calendar year but not less than 3 calendar months, £35 where the application covers a calendar year or the remainder of a calendar year, amounts of VAT that have been incorrectly invoiced, or where VAT has been charged on the dispatch of goods to another member state, or the export of goods outside the EU (you must take this up with the supplier), VAT on goods and services used for business entertainment – as an exception, VAT on entertainment for overseas customers may be reclaimed but only if it is of a very basic nature. The following claims are covered by the changes of the Withdrawal arrangements: You must be a taxable person established in a member state of the EU. Any request for additional information must be made within the 4-month period. The government has announced a number of changes to VAT and duty-free shopping which will take effect from 1 January 2021. If you need to make a pro-rata adjustment to your claim for the period 1 January 2019 to 31 December 2019 this adjustment must be made by 31 March 2021. If you want a review you should write to the address given in the decision letter within 30 days of the date of the letter, giving your reasons why you do not agree with the decision. Where the EU member state of refund requires more information in order to decide the application, this will be requested by electronic means either from the claimant, from the competent authorities of the UK, or from third parties. Unless your application has been wholly rejected, you will receive payment of any amount due to you within 10 working days of the decision deadlines set out in paragraph 3.15. In addition, certain supplies are specifically exempt from VAT, such as postal services. Check VAT notice 723A for how to make a claim. The refund will be paid in the EU member state of refund or, at the applicant’s request, in the UK or an EU member state. To prevent this happening, if the attachment size would exceed 5 megabytes, remove lower value invoices to reduce the attachment size to an acceptable limit for submitting. Individuals can also claim VAT refunds. Copies are not acceptable. If you’re registered for business purposes in a country outside the UK and you buy goods or services in the UK, you may have to pay VAT. Following the UK’s exit from the EU on 31 January 2020, the UK entered into a transition period until 31 December 2020. UK companies that import into the EU must apply for a VAT refund via the 13th Directive procedure. For VAT purposes the Isle of Man is treated as part of the UK. The UK authorities take a very serious view of false applications. Date and number of the invoice or importation document. non-resident businesses) can incur significant amounts of VAT on expenses paid in those countries. You may be able to claim a refund of VAT charged in an EU member state on or after 1 January 2021 if you’re VAT registered in the UK. VAT rates for collection depend on the product price: A) Most Goods and Services valued UNDER £135 have a 20% VAT Rate Goods and services shipped to the UK with a value between £0.01 and £135 (between $1 and approximately $180 USD) will incur VAT fee of 20% of the product price (not including shipping fees). Any references to the UK in this notice are to be taken to include the Isle of Man. VAT is chargeable in the Isle of Man under Manx legislation, which is broadly similar to UK legislation. Applicants that have cancelled their VAT registration must submit their applications as soon as possible from the date of cancellation. If further additional information is requested by the EU member state of refund, the final deadline for making a decision can be extended up to a maximum of 8 months from the date they received the application. All of the content is current as of 1 January 2021. If the refund application relates to a period of a calendar year or the remainder of a calendar year the minimum amount claimable is 50 euros or the equivalent in national currency. A certificate of status (VAT 66A) is therefore no longer required for refund applications from EU member states. The legislation also permits use of a similar form if it is produced by an official authority and contains the same information and declaration set out in the VAT 65A. The biggest change is the requirement to collect VAT (Value Added Tax) on shipments to the UK. They will notify you if this happens. UK and Isle of Man businesses will still be able to claim refunds of VAT from the EU after the end of the transitional period but they will have to use the existing processes for non-EU businesses. The current rules on VAT refund (Council Directive 2008/9/EC of 12 February 2008) will continue to apply until 31 December 2020. If your application is found to be incorrect after the refund has been paid, any overpayment will normally be deducted from your next refund. Read our community guidelines. Any repayment of VAT to which I am entitled pursuant to any such application made on my behalf by my above named agent shall be paid to (name and address of payee).Date signed (by the claimant)’. For example, you may submit 2 applications covering 5 months each, and a final one covering 2 months. The claim form has been largely standardised but the EU member state of refund retains the ability to decide preferences such as language required for any free text areas. Non-EU companies reclaiming UK VAT is the 31st December. To keep your attachment size within this limit, you should scan the documents at the lowest resolution that still provides a legible copy, and you may include the document files in a ‘zip’ file. For example, if the claimable percentage for the March 2021 period is 5% and the application is submitted in April before the annual adjustment is calculated, the claim should be restricted to 5%. Where the UK tax authorities receive an attachment larger than 5 megabytes, containing ‘zip’ files within ‘zip’ files, or infected by a virus, they will remove and destroy the attachment. Visitors from non-European Union countries can reclaim the sales tax (VAT) on purchases from many British retailers* on purcahses made befofe 1 Jan 2021. VAT incurred on expenses in the EU on or before 31 December 2020 must be submitted by 31 March 2021. The submitted application will only be considered if the applicant has completed all of the required standing data fields. But you’ll not be able to use the scheme if, as a result of importing the goods, you become liable to register for VAT in the UK. I still can’t make it what exactly will be different for me, as non EU visitor to UK. Taxable amount and amount of VAT expressed in the currency of the EU member state of refund. The Advocate General was asked in CS, C-844/19 whether EU law permits a taxpayer to claim interest where the tax authorities fail to process a VAT refund in good time, even though national law does not provide for such an interest payment. Description of your business activity to which the goods and services to be claimed relates (the electronic portal will permit up to 3 business activities to be entered). For supplies made to EU businesses on or before 31 December 2020, please see section 3. The electronic portal provides a correction facility whereby you can recall the original application and amend existing details (including contact and bank details) and invoice lines. This need not happen if you buy goods for export, but it may apply if what you buy is used in the UK. When you apply for the certificate, make sure you ask for it to show all the information that the UK authorities will need to process your application. Applications will be subjected to automated registration verifications by HMRC before being forwarded electronically to the EU member state from which the refund is being claimed. For further information see Notice 706: partial exemption. This notice applies to supplies made on or after 1 January 2021, the day after the end of the Transition period. On the reverse route, if a Luxembourg taxable person were to incur UK VAT, it would have to contact the UK VAT authorities in order to determine the VAT refund process, if any. If you do not agree with the decision to refuse your application, you can either: If you opt for a review you can still appeal to the tribunal after the review has finished. You will need to have your VAT 4 Certificate of Registration and a copy of your last VAT Return to hand and follow the on screen instructions. The legislation also provides for use of a similar form if it is produced by an official authority and contains the same information set out in the VAT 66A. The language required by the EU member state of refund will be displayed on the electronic portal as you complete the application. HMRC cannot intervene on your behalf. Applications for the period 1 January 2020 to 31 December 2020 must be submitted to HMRC at the latest by 31 March 2021. UK and Isle of Man businesses claiming EU VAT incurred on or before 31 December 2020 must submit their claims through the portal by 31 March 2021. In principle, non-resident businesses should be able to recover some or all of the VAT incurred, thereby reducing their costs. VAT is chargeable in the Isle of Man under Manx legislation which is broadly similar to UK legislation. If you’re charged VAT in an EU member state, you’ll normally be able to reclaim this from the tax authority in that country. But some EU member states have their own requirements, and details of these can be obtained from the relevant tax authority. Include in the application invoices relating to: In addition you may claim for invoices or imports not included in a previous application as long as they relate to the same calendar year. Claiming a refund on or after 1 … Where we have received a CoS and it is unclear whether the address is that of a business establishment, or a mailing address, we will request further documentary evidence to establish that this is the place where your business is established. In order to start an application you must access the relevant online services section using your unique PID and password and enter your standard data into the required fields, along with invoice or importation details for expenditure you wish to reclaim. A business becomes VAT-registered when it registers with the tax authority for VAT. If you’re registered for business purposes in a country outside the UK, you can use the scheme to reclaim VAT paid in the UK, provided that you: It is a condition of the scheme that your own country allows similar concessions to UK traders in respect of its own turnover taxes, but your application will only be refused on these grounds if your own country has a scheme for refunding these taxes, but refuses to allow UK traders to use it. All content is available under the Open Government Licence v3.0, except where otherwise stated, Read about the arrangements following The Duke of Edinburgh’s death, 2. If you are an EU business and your claim relates to VAT on expenditure incurred in the UK on or before 31 December 2020 then please refer to section 3. If you’re registered as a VAT group, and the group has member companies in the EU member state of refund, you may only use the refund scheme to claim VAT incurred by companies who are not established in, and do not make supplies in, the EU member state of refund. A separate online application is required for each EU member state from which you wish to claim. You can find further information about appeals and reviews. We also use cookies set by other sites to help us deliver content from their services. Payable orders are computer generated and, unlike cheques, they’re not signed. We will then have a maximum period of 8 months from the date we received your application, to notify you of our decision. Refunds obtained on the basis of any incorrect application can be recovered, penalties and interest may be imposed and further refund applications suspended. If you have to arrange for goods to be imported into the UK you can reclaim any VAT due, provided there is no other VAT relief available at import. European VAT Refund Guide 2020. It must be an original certificate, a photocopy is not acceptable. For example, if the invoices are made out in your company’s trading style, the certificate must show this as well as the name of the person registered. Once the certificate has expired you’ll need to send a new one with your next application. You can then recall it for completion and submission at a later date. VAT Refund Scheme changing in January 2021. EU businesses who want to claim a VAT refund on expenditure incurred in the UK on or after 1 January 2021 should refer to section 4. To help us improve GOV.UK, we’d like to know more about your visit today. Starting January 1, 2021, shipping to the UK will be more complex due to Brexit. They should not be returned to HMRC for encashment. The UK has implemented new rules for goods imported into the UK. If this happens you can appeal against the decision using the appeals procedure of that EU member state. As a security measure the activation code will be mailed to the business. We’ll send you a link to a feedback form. If your application is found to be incorrect after the refund has been paid, any over payment will be recovered, normally by deducting it from any subsequent refund. This scheme applies equally to refunds of VAT incurred in the Isle of Man. We take a very serious view of incorrect applications. For VAT purposes the Isle of Man is treated as part of the UK. ... VAT Refund Scheme changing in January 2021. If you find an error in a claim, you have already submitted for the period 1 January 2020 to 31 December 2020 you must make an adjustment for either an under or an over claim using the procedure for refunding VAT to businesses established outside UK in section 5. 2021.02.09. We use some essential cookies to make this website work. As from January 2021, UK taxable persons are required to use the VAT refund procedure under the 13th VAT Directive. If you’re importing goods into the UK you’ll find more about this in Notice 702: imports. 10 working days following expiry of the VAT you reclaim, following rules! For additional information must be submitted by 31 March 2021, travellers to the UK authorities a. Declaration ) payable to you by the EU member state of refund if these are. Can claim but the UK has set minimum claim amounts that can be obtained from the relevant authority... Than £130 set to be applied is the requirement to collect the disputed tax while review. Cookies set by other sites to help us improve GOV.UK, we describe. ( Council Directive 2008/9/EC of 12 February 2008 ) will continue to apply until 31 December 2020 must be within! 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