Revenue and Customs Brief 10 (2021) repayment of VAT to overseas businesses not VAT Registered
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Revenue and Customs Brief 10 (2021) repayment of VAT to overseas businesses not established in the EU and VAT registered
Purpose of this brief
This brief explains the actions HMRC is taking to enable overseas
(not established in the EU) businesses to claim VAT refunds where
they’ve been having difficulties in getting a certificate of
status. This applies to the prescribed year 1 July 2019 to 30 June 2020.
Who needs to read this
You should read this brief if you’re:
- a non-EU business
- an agent acting on behalf of a non-EU business
- a body or association representing the interests of businesses
and advisers in relation to international VAT
Overseas businesses who incur VAT in the UK for their business
purpose can reclaim the VAT using the overseas VAT refund scheme. To
get VAT refunds for 2019 to 2020, businesses were required to submit
their application for refunds together with the certificate of status
on or before 31 December 2020.
Previously we gave a 6 month extension to submit the certificate of
status for the prescribed year 1 July 2019 to 30 June 2020 in Revenue and Customs brief 20/2020.
We’re aware that businesses, or their agents and advisers, are
still experiencing difficulties getting the required certificate of
status from their official issuing authorities due to measures taken in
response to coronavirus (COVID-19).
We’ve agreed that due to this we’ll allow overseas
businesses a further 6 months to submit a valid certificate of status.
This means the certificate of status must be submitted on or before 31
We’ll not make a payment until we get a valid certificate of
status to validate any claims. Due to the unknown volume of businesses
that this is likely to impact, we cannot guarantee how long it will
take to process claims. We’ll aim to make payments within 6
months of receiving the valid certificate of status.
We’ll continue to review the situation and, where businesses
are still experiencing difficulties, we’ll consider if further
easements are possible.
Businesses must still submit their application for VAT refunds and
all other documentary evidence required to process claims for the
prescribed period 1 July 2020 to 30 June 2021, on or before 31 December
All certificates provided to HMRC throughout 2021 will remain valid for
claims in the prescribed period 1 July 2020 to 30 June 2021.
Contact the UK VAT Overseas Repayment Unit
if you have a
query about an application you have sent to them.
About the Author
© Crown Copyright 2021.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
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Article Published/Sorted/Amended on Scopulus 2021-07-01 19:55:54 in Tax Articles