When the UK leaves the European VAT and Customs Unions at the end of this year, UK businesses will no longer be eligible to reclaim EU VAT incurred using the 8th Directive reclaim scheme. The VAT reclaimed typically relates to EU VAT incurred on business expenses, such as EU hotels and accommodation on business travel. UK businesses are not eligible to make such claims where they have a VAT registration (or obligation) in that EU member state.
Source: saffery.com
