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Less than a month for EU businesses to claim UK VAT on costs incurred between 1 January 2021 and 30 June 2021

The following update from our International Outsourced Accounting team is relevant for EU-registered businesses who may have incurred UK VAT.

The deadline for EU businesses, not otherwise eligible to be registered for VAT in the UK, wishing to reclaim UK VAT incurred between 1 January 2021 and 30 June 2021, ends on 31 December 2021.

This is a different deadline to what would normally be the case due to Brexit. The UK VAT filing deadline has changed to 31 December for all claimants (including businesses established in any of the EU member states) and a paper application (form VAT65A) must be submitted directly to HM Revenue & Customs, the UK VAT authorities, by this date.

In order to meet the UK filing deadline, the claimant must also include all original tax invoices with their application and provide a valid certificate of taxable status (as issued by the relevant tax authority of the EU country where the claimant is established).

If you have any questions about this filing deadline, or VAT reclaim process in the UK, please get in touch with your usual Blick Rothenberg contact, or one of the experts using the details on this page.