Businesses not established or VAT-registered in the UK may still incur VAT in the UK on costs such as employee hotel stays or conference attendance.
In past, it was possible for Businesses located elsewhere in the EU to request repayment of this VAT via submission of an “8th Directive” claim. This facility has been withdrawn in the UK with effect from 01 April 2021, following the end of the Brexit withdrawal period.
Instead, where a business (whether part of the EU or not) does not possess a UK VAT registration or any place of business here, it is now necessary to submit such VAT refund claims to HMRC under the “13th Directive”, (which is effected in UK law via S.39 VATA 1994 and Part XXI. SI 1995/2518).
HW Fisher can assist you in the submission of your claim and for further assistance or if you have any questions, please contact firstname.lastname@example.org
Published: November 17, 2021