HMRC Guidance: Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses

Reclaim VAT you’ve paid on goods and services bought in the UK on or before 31 December 2020.

Contents

1. Overview
2. Claims to be considered for refund based on the Withdrawal Agreement
3. Who can apply
4. Who can claim
5. What can be reclaimed
6. What cannot be reclaimed
7. Reclaiming VAT on goods bought outside the UK
8. How to claim
9. Time limits
10. Claim limits
11. Evidence needed for claims
12. Timescales and payment
13. Refused claims
14. Incorrect or false claims
15. Claims for refunds from 1 January 2021

Source gov.uk

---

---