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EU VAT refund claims by 31/1/2020

The UK will leave the European Union on 31st January 2020 which will have an impact on EU VAT refund claims (formerly known as 8th Directive Claims). The latest guidance published on the HMRC Website 18 September 2019 advises that it will not be possible to use HMRC’s VAT online services to claim a VAT refund from an EU member state after 5 pm on 31 January 2020.


The HMRC guidance advises 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. 


The deadline is therefore not the deadline by which a claim for which EU VAT incurred in 2019 must be made, but instead is the deadline for such a claim to be made via the HMRC Online Portal. The process for claiming via the HMRC Portal is likely to be simpler.


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Farrell & Farrell CA Limited (trading as Farrell & Farrell) is registered in NI with registration number NI 639336. Registered with The Chartered Institute of Taxation as a firm of Chartered Tax Advisers. Registered to carry on audit work and regulated for a range of investment business activities by Chartered Accountants Ireland (CAI). Details about our audit registration can be viewed at www.auditregister.org.uk under reference number 3044856.