How to reclaim foreign VAT...
The key features of the system are as follows
and apply to all claims submitted:
- Applications are to be submitted
electronically via a portal set up by the applicant’s home Member
State.
- The deadline will move to 30 September
following the refund period (calendar year), giving 3 extra months
for businesses to prepare and submit the claim.
- Original or copy invoices will not be
required at the time of submission except for fuel receipts for
€250+ (excl. VAT) and for services for €1,000+ (excl. VAT) at the
discretion of the refunding Member State. Where the validity
of the claim is in doubt, Member States will have the option of
requesting original invoices, irrespective of the invoice
value.
- The Member State must notify the
applicant of its decision to approve or refuse the application
within 4 months of receipt. The Member State can extend this
time limit to 8 months if it requests additional information from
the claimant.
- The refund must be paid to the
claimant within 10 days of the 4 or 8 month deadline.
- Interest is payable to the applicant
on late repayments.
For information on the guidelines follow this link to HM
Revenue and Customs