How to Claim UK VAT Refunds for Foreign Businesses: Eligibility, Deadlines, and Key Steps

• Foreign companies, whether EU or non-EU, can reclaim UK VAT on business expenses via a specific procedure similar to the EU 13th Directive.
• The claim period is from July 1 to June 30, with applications due by December 31.
• Minimum claim thresholds: £130 for 3-12 months, £16 for the year-end balance.
• Key form: VAT65A, submitted to HMRC; eligible expenses include hotels, trade fairs, transport, and 50% of VAT on mixed-use car rentals; entertainment and private expenses are excluded.
• Eligibility: The company must not be VAT-registered, liable, or eligible for UK VAT registration, nor have a fixed establishment or taxable supplies in the UK.

Source: eurofiscalis.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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