- Overseas businesses can reclaim UK VAT on goods and services for business use, subject to strict rules and deadlines.
- Claims for the 12-month period to 30 June 2025 must be submitted by 31 December 2025.
- Eligibility requires no UK VAT registration, no UK business presence, and no UK supplies (with limited exceptions).
- The home country must offer reciprocal VAT refund arrangements to UK businesses.
- Certain VAT (e.g., on business entertainment, most business cars, non-business use) cannot be reclaimed; late claims are not accepted.
Source: vita-uk.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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