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Businesses which incur VAT on the purchase of goods or services in another EU Member State and wish to reclaim that VAT, must submit a claim for repayment by 30 September in each year. UK businesses should submit claims to other EU Member States by using the UK's electronic claim portal. Businesses seeking UK VAT refunds should submit claims using the portal in their own Member State.
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Businesses which incur VAT on the purchase of goods or services in another EU Member State and wish
to reclaim that VAT, must submit a claim for repayment by 30 September in each year. UK businesses
should submit claims to other EU Member States by using the UK's electronic claim portal. Businesses
seeking UK VAT refunds should submit claims using the portal in their own Member State.
Don't miss the 30 September deadline to make EU VAT Claims!
Who can make a claim?
To be eligible, a business must be recognised as a 'taxable person' in a
Member State of the EU other than the Member State of refund and
should not be registered, or liable to be registered in the Member
State of refund. In addition, the business making the claim must not,
during the period covered by the claim have made any supplies of
good or services in the Member State of refund.
When should a claim be made?
Assuming the above conditions are met, any business wishing to
make a claim for the 2013 calendar year (or part year) should submit
their claim no later than 30 September 2014. Claims will only be
considered as 'submitted' when the claimant has completed the
application form in full. If a fully completed application is not
received by the deadline, it will not be repaid.
What VAT can be claimed?
Input VAT incurred on the purchase of goods and services in a
Member State can be reclaimed but a separate application will be
required for each Member State where such input tax has been
incurred. This could mean that a UK business may be required to
submit up to 27 separate applications.
Businesses that are 'partially exempt' are required to restrict claims
where the expense has been incurred for both taxable and exempt
activities.
How should a claim be made?
From 1 January 2010, a new 'electronic' portal has been established in
each Member State. UK businesses should submit claims for VAT
refunds through the UK's portal.
Businesses established in other EU Member States wishing to make
a claim for UK VAT should submit claims through the electronic
portals in their own Member States. In either case, it will be necessary
for the claimant to provide scanned copies of invoices as evidence to
support each claim.
How can Grant Thornton Help?
With the 30 September deadline looming, we can help businesses to
submit outstanding claims.
We have an international network of VAT specialists who have
many years of experience of dealing with the VAT authorities
through the European Union. If you would like to discuss this
service, please contact your usual Grant Thornton adviser.
Urgent action required
If your business has incurred VAT in other Member States and you
wish to make a claim, the deadline for submission of claims is fast
approaching. In many cases, the amount of VAT is surprisingly
substantial. Don't miss out on the opportunity to make a claim. If
you need any help submitting a claim, please contact one of our
VAT specialists (details below) or your usual Grant Thornton
adviser.
Contact one of our specialists for further information:
Karen Robb
Partner, International Indirect Tax
T +44 (0)20 772 82556
Issued: Date August 2014
Claiming EU VAT
• Claimants must be taxable persons not established
in the Member State of refund
• Claims to be made by 30 September
• Separate claim required for each Member State
where VAT has been incurred
