UK VAT Refund 2025 – Claim Before December 31 !
Foreign businesses not established or VAT-registered in the United Kingdom can reclaim UK VAT incurred on local purchases, business expenses, and imports.
This refund mechanism is governed by the Value Added Tax Act 1994 and the VAT Regulations 1995 and 2020.
Who can claim?
To qualify for a UK VAT refund, the claimant company must:
- not be VAT-registered in the UK,
- not have a fixed establishment or place of business in the UK,
- and not carry out taxable transactions in the country.
Expenses must relate to taxable business activities outside the UK.
However, some specific costs remain non-recoverable.
Claim period and deadline
The current claim period covers expenses incurred between 1 July 2024 and 30 June 2025.
The refund application must reach HMRC by 31 December 2025 at the latest.
After this date, your right to reclaim UK VAT for that period is lost.
Filing process and key documents
Claims can be submitted online through the HMRC portal or by post using the VAT65A form, together with:
- a certificate of taxable status issued by your home country’s tax authority,
- original compliant invoices, and
- any supporting documentation required.
HMRC generally issues its decision within six months, although this period may be extended in case of additional information requests.
Be careful: HMRC applies strict rules, and errors or incomplete submissions can lead to penalties and claim rejection.
That’s why expert guidance makes all the difference.
How BTOBNICE can help
BTOBNICE provides a fully secured end-to-end VAT recovery service in the UK:
- Audit of eligible invoices and expenses
- Correction of non-compliant invoices
- Preparation and submission of refund claims to HMRC
- Monitoring of decisions and repayments
Contact our VAT team: contact@btobnice.com
