Latest News

EU VAT refund scheme

Source: HM Revenue & Customs | | 19/04/2017

The VAT paid in other EU countries is often recoverable by VAT-registered businesses in the UK, who bought goods or services for business use. The amount refundable depends on the other country's rules for claiming input tax. It is important to note that VAT incurred in foreign countries can never by reclaimed on a domestic UK VAT return.

Claims must be made electronically via the tax authority in which the claimant is established i.e. a claim from a UK company to any other EU country must be submitted electronically to HMRC. The deadline for the submission of a refund request for expenses incurred in other EU member states during the 2016 calendar year is 30 September 2017. HMRC will forward the claim to the country where the VAT was paid.

VAT registered businesses in the UK can use the scheme to reclaim the VAT paid in other EU countries where all the following apply:

  • They are not VAT-registered in the EU country where they are making a claim and don’t have to be or can’t be registered there.
  • They don’t have a place of business or other residence there.
  • They don’t make any supplies there, unless they are transport services for the international carriage of goods or the person they are supplying pays VAT on the supplies.


About Us

We are qualified and experienced medic accountants and business advisors who have been in general practice for over 20 years having helped medic & dentist clients in meeting their aims of maximizing profits and both retaining and building on the rewards of their hard work.

Contact Us

Medic Accountants
Cromer Business & Innovation Centre
North London Business Park
Oakleigh Road South
London N11 1GN
Ph: + 44 (0) 207 183 0034
Fx: + 44 (0) 207 100 1082
Registered in Companies House England & Wales
Medic Accountants (UK) LLP
Registration No:  OC356493

Copyright © 2016 - Medic Accountants company. All rights reserved.