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UK VAT recovery : the deadline of 31/12/2023

Companies established and VAT registered outside the UK can claim the British VAT occurred on their local purchases & travel expenses in front of HMRC.

The applicable reciprocity condition requires that your country of establishment is not refusing the existing VAT refund schemes (if any) for UK businesses.

The annual VAT reclaim on the UK bills dated between 01/07/2022 and 30/06/2023 must be done within the 31/12/2023.

The foreign companies can reclaim the UK VAT on almost all the expenses, excepting the cost of buying a car, or for goods and services:

  • bought for resale
  • used for business entertainment
  • used for non-business activities

The yearly minimum claim amount is of 16 GBP.

The VAT reclaim file can be submitted electronically or by post, and it must include :

  • the claim form VAT65A
  • the valid tax certificate from the country of establishment
  • the original tax bills

The local tax representative being not required in the UK, the non-UK businesses can submit the VAT reclaim through a Tax Agent of their choice who will be in charge of all the further VAT related exchanges with HMRC.

In this case, the letter of attorney empowering the Tax Agent to represent your business for the UK VAT recovery purposes must be provided along with the VAT reclaim file.

BtoBnice will be happy to assist you with your VAT reclaim in the UK :

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