ANNOUNCEMENT REGARDING VAT REFUNDS UNDER DIRECTIVE 2008/9
(REFUNDS TO TAXABLE PERSONS IN OTHER MEMBER STATES) FOR BUSINESS
EXPENSES INCURRED IN THE UNITED KINGDOM DURING 2020
Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of
value added tax, provided for in Directive 2006/112/EC, to taxable persons not
established in the Member State of refund but established in another Member State
shall not apply in relation to the United Kingdom after the date of withdrawal of the
United Kingdom (UK) from the European Union (EU) i.e. 31.12.2020.
From that date there will be no access to the electronic application submitted for the
VAT refund and therefore there will be no ability for refund of the VAT incurred in the
United Kingdom for the expenses incurred by your company under the provisions of
this Directive.
VAT incurred until 31.12.2020
Regarding the VAT incurred in the UK in 2020, imposed on goods or services supplied
to you by other taxable persons in the United Kingdom or on the importation of goods
in that Member State, provided that such goods and services are used for your
business purposes in the Republic, you can submit your request based on the
provisions as set out in this Directive, and can be done until 31.03.2021.
VAT incurred from 01.01.2021
Regarding the VAT incurred in the UK from 01.01.2021, that will imposed on goods or
services supplied to you by other taxable persons in the United Kingdom or on the
importation of goods in the United Kingdom, provided that such goods and services are
used for your business purposes in the Republic, you can submit your request based on
the provisions as set out in the 13th VAT Directive (Directive 86/560/EEC).
Source: mof.gov.cy
