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HMRC have published Revenue & Customs Brief 10 (2021): ‘Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK’, announcing a further deadline extension to the overseas VAT refund scheme, following continued difficulties faced by some businesses in obtaining a certificate of status. 

Background

Current position

Prescribed period: 1 July 2020 to 30 June 2021

Useful guides on this topic

Place of supply: Goods
The place of supply (POS) of goods determines whether the supply is within the scope of UK VAT and whether VAT is payable on that supply.

International goods
Special VAT rules apply to goods bought from and sold to non-UK businesses. 

How to reclaim VAT on business expenses in the EU?
How to reclaim VAT on purchases abroad: refunds of VAT in the EU for UK businesses from 1 January 2021. 

External link

Revenue and Customs Brief 10 (2021): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK


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