Claim back VAT paid in the EU if you're established elsewhere
This notice cancels and replaces Notice 723A (November 2015).
This notice applies to supplies made on or after 1 January 2021, the day after the end of the Transition period.
Find out about supplies made in Northern Ireland on or after 1 January 2021.
For supplies made to EU businesses on or before 31 December 2020, please see section 3.
Main narrative treatment—V5.151A, V5.152.
1.1 What this notice is about
This notice explains how UK and Isle of Man businesses can claim a refund of VAT incurred in the European Union (EU) and how businesses established in countries outside of the UK can reclaim VAT incurred in the UK.
1.2 Laws that cover this notice
The UK law is the:
• VAT 1994, Section 39
• VAT Regulations 1995 (1995/2518) Parts XX and XXI
• The VAT (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (SI 2020/1495) Part 3
1.3 Isle of Man
For VAT purposes, the Isle of Man is treated as part of the UK. VAT is chargeable in the Isle of Man under Manx legislation, which is broadly similar to UK legislation. The schemes described in this notice apply equally to refunds of VAT incurred in the Isle of Man. Any references to the UK in this notice are to be taken to include the Isle of Man.
2 How UK and Isle of Man businesses can claim EU VAT
VAT incurred on or before 31 December 2020
UK and Isle of Man businesses