If your client or your business incurs VAT on expenditure in another EU Member State (where it is not established and makes no supplies that require VAT registration in that state) then the VAT in question is potentially recoverable. The amount refundable is determined under the deduction rules of the relevant EU Member State.
For VAT incurred during 2018, a claim will need to be submitted to HMRC by 30 September 2019, however, this deadline may change due to the on-going Brexit negotiations. Please note, if the United Kingdom leaves the EU, businesses will have to submit a claim direct to the relevant EU Country in order to receive a VAT refund going forward.
Please note, all EU VAT incurred prior to 2018 is irrecoverable.
If your business or your client wishes to submit a VAT refund, please contact our free VAT helpline to discuss the recovery process.
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