The Agreement on the withdrawal of the United Kingdom from the European Union has introduced a shorter deadline for the submission of the VAT refund claims through electronic portal (see articles 38-bis1 and 38-bis2 of the Presidential Decree no. 633/1972) in respect to the one ordinarily provided by the EU Directive no. 2008/9.
Indeed, article 15 of the above-mentioned Directive states that, as general rule, the refund claims related to the VAT paid must be submitted by September 30 of the year following the reporting period (this deadline is mandatory).
Article 51, paragraph 3, of the Agreement introduces a different deadline, stating that the refund claims related to the VAT paid, in a EU Member state, by a taxable person established in UK, or paid in UK by a taxable person established in a EU Member state, have to be submitted within March 31, 2021.
Source PwC
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