VAT refund scheme - claims due by 30 September

If your business incurred overseas VAT in another EU country during 2014, you may be entitled to a refund through the ‘VAT refund scheme’. A claim must be made by 30 September 2015.

The claims can be made by businesses that:

  • Are not VAT-registered in the relevant EU country;
  • Don’t have a place of business in the EU country;
  • Make no supplies other than those relating to the transport of goods, and the recipient pays VAT on them.

A refund is available for the VAT incurred on most goods and services bought for the business. However, the amount that can be reclaimed depends on the other EU country’s rules for reclaiming VAT, and each EU country has set a minimum amount that can be reclaimed.

Refunds are not available where goods are brought into the UK from another EU country, or on goods bought for resale in the UK.

Claims can only be made by the business or their accountants using the HMRC online VAT services. HMRC then pass the claim on to the respective EU country in which VAT has been incurred.