VAT refunds for EC Businesses

If you are registered for VAT in any EC member state, you can reclaim VAT paid in the UK, provided:-

- you are not registered, liable or eligible to be registered in the UK,

- you have no place of business or other residence in the UK,

- you do not supply services in the UK (other than the services listed below) where VAT is payable by the person to whom the supply is made.

To complete your claim:-

1). You need a certificate from your own tax authority showing that you are registered for VAT there. Note, that if the invoices, receipts or vouchers are made out in your company's trading name/style, the certificate must show this as well as the name of the person/company that is registered. Each certificate is valid for 12 months from the date of issue. Once it has expired you will need a new one in order to make future claims.

2). You must make your claim no later than six months from the end of the calender year in which you incurred the VAT.

In addition, your claim must cover a minimum period of three months, (unless there are less than three months to the end of the calender year) and not more than the full calender year. You can only claim items that are missed from previous claims if they were incurred during the calender year of the then current claim.

3). The minimum amount you can claim is £16 where your claim covers a one year period, or where your claim covers the last quarter of the year. However, if your claim is for a period less than one year, and is not for the last quarter of the year, then the minimum claim amount is £130.