Summary on how businesses established outside the UK can claim a VAT refund in the UK:
- Eligibility: You can apply if you’re a business established outside the UK, not registered or liable for UK VAT, and have no UK place of business (unless providing specific transport services). Your home country must also offer similar VAT refund concessions to UK businesses.
- What to Claim On: You can reclaim UK VAT paid on goods and services purchased in the UK or imported into the UK for business use. Certain items are excluded, such as non-business expenses, most ordinary business cars, and business entertainment.
- How to Apply: Submit form VAT65A (electronically via HMRC’s Secure Data Exchange Service (SDES) or by post) along with a valid certificate of status (VAT66A equivalent) from your home country’s official authority and copies of supporting invoices. Applications must be for a minimum amount and submitted by 31 December following the end of the prescribed year (1 July to 30 June).
Source gov.uk
Latest Posts in "United Kingdom"
- ICS2 Required for Goods Moved from Great Britain to Northern Ireland or EU from 2026
- HMRC Updates VAT Group Registration Rules: New Criteria for Revenue Protection Powers
- HMRC Updates VAT Rules for Temporary Medical Staff and Locum Doctors – Refund Guidance Included
- VAT Treatment of Goods and Services Within UK Warehousing and Fiscal Warehousing Regimes
- New VAT Relief Announced for Business Donations of Surplus Goods to Charities from April 2026
