UK: How to obtain VAT refunds in the UK for foreign businesses and EU VAT Refunds for UK Businesses 

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HMRC modified a VAT notice 723A to reflect changes to the VAT refund process. The VAT notice applies to businesses situated in the UK that are subject to EU VAT as well as firms located outside the UK that are subject to UK VAT. The Isle of Man is included in all references to the United Kingdom in this VAT notice. The electronic cross-border refund system which allows businesses in Northern Ireland to get refunds of VAT paid on items purchased in other EU nations, will continue to be available. 


The latest update on content is in Section 3.7.2 – Certificate proving your business activity to include information on when HMRC may still accept a certificate of status that was filed after the applicable deadline. The initial application requires a certificate proving that the company is registered in their home country. After that, a new certificate must be provided every 12 months.


The certificate must include:  

  • the authorising body’s name, address, and official stamp 
  • your personal name and address 
  • the nature of business
  • company’s registration number 


Claims are made for the fiscal year that ends on 30th of June which must be filed by 31st December. The VAT refund must be submitted for at least a quarterly period unless the deadline is the 30th June (in this case a shorter term is permitted.).


If the claim covers a period of less than 12 months, the refund amount should be at least 130 GBP . However, if the claim covers the entire year or a period of less than three months, the refund amount must be at least 16 GBP . Items that were not included in prior applications in the same year can be included in later applications. 



Source: HMRC 

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