As it stands, the United Kingdom is gearing to leave the European Union on the 31st of October 2019. As part of the preparations for Brexit the HMRC recently published an article on its website stating that businesses established in the UK will not be able to utilise HMRC’s VAT Online Services (Portal) to submit VAT refund application to a EU member state after 5pm on 31st October 2019. Although it will still be possible to view previously submitted applications.
This announcement fits in with the view that following Brexit, the UK will become a third country in relation to the EU and VAT recovery applications submitted into the EU by businesses based in the UK will fall under the provisions of the 13th Directive (86/560/EEC).
Source: vatit.com
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