United Kingdom VAT Info

How you can Get a VAT Refund from United Kingdom

This page covers refunds on cross-border transactions. It does not address VAT refunds where both the vendor and the customer are based in the same country. If you are travelling to or doing business with companies in United Kingdom, you may be eligible to claim back UK VAT. Below is what you need on eligibility, UK VAT rates, the deadlines for claiming, the services that commonly carry refundable VAT, and the process for recovering it.

Who can Claim VAT Refunds?

United Kingdom is not an EU Member State, so neither Directive 2008/9/EC nor the 13th Directive applies to a claim here. Foreign businesses recover UK VAT under United Kingdom's own domestic refund scheme, which sets its own deadline, minimum amount, evidence and reciprocity conditions.

UK VAT Rates: VAT

This country is outside the EU, so its rates are not covered by the European Commission’s table. Confirm the current rate with us or with the local VAT authority before relying on it.

Deadlines for Claims Submission

The UK works to a prescribed year running 1 July to 30 June, not the calendar year, and the application must reach UK Tax Authorities by 31 December following it. UK Tax Authorities applies that date strictly.

VAT Refund Information

Retrospective Claims

A claim ordinarily covers the previous VAT year. Some countries allow older invoices that have never been claimed to be included - ask us before writing off historic VAT.

Which Rules Apply to Your Claim

An EU claimant can claim VAT from any other EU Member State and recover it under the Member State of Refund’s local VAT legislation. Reciprocity does not apply to these claims.

Rule of Reciprocity

Reciprocity applies only to claimants established outside the EU. Some countries grant a refund only if the country where your company is registered offers a similar arrangement in return.

Expenses that Commonly Carry Refundable VAT

These are the categories that commonly carry refundable VAT across the EU. Exclusions are set nationally and several countries restrict or block some of them, so treat this as the starting point rather than a list of what United Kingdom refunds:

VAT Refund Process

VAT Refund Process for EU Companies

United Kingdom is not an EU Member State, so the electronic portal under Directive 2008/9/EC does not apply. Claims follow that country’s own national procedure, and a reciprocity agreement with your country of establishment is usually required.

VAT Refund Process for Non-EU Companies

An application is sent in original to the tax authority of the country where the VAT was incurred, providing:

1. The claimant’s details
2. A summary of the refund request
3. Details of each invoice included in the application
4. All original invoices related to the refund

Contact Us

For more on the process and how we can help with a UK claim, get in touch. Our on-ground presence means someone who works with that tax authority handles it.