On 31 December 2020 the United Kingdom left the European Union and became a third country for EU VAT purposes.
In terms of Foreign VAT Recovery there was a significant impact – businesses based in the United Kingdom who incur VAT on business use expenses in the European Union, should in general, comply with the requirements and procedure of the Thirteenth Directive (Council Directive 86/560/EEC of 17 November 1986) in order to recover that VAT.
Source: taxbackinternational.com
