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Foreign VAT refunds ― refunds of UK VAT to overseas businesses

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Foreign VAT refunds ― refunds of UK VAT to overseas businesses

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides details of the procedure that needs to be followed by overseas businesses in order to reclaim UK VAT they incur.

See the Foreign VAT refunds ― obtaining refunds from EU member states guidance note for details on UK businesses recovering VAT incurred in EU member states.

In-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V5.152.

When might a foreign business require a refund of UK VAT?

Sometimes, a foreign business which is not registered for VAT in the UK may nevertheless incur UK VAT for a business purpose.

A typical example of this would be where the foreign business takes part in a UK trade fair and is charged UK VAT.

Because the business does not have a UK VAT registration number, the UK VAT cannot be claimed as input tax via a UK VAT return in the normal way. However, subject to meeting certain conditions, it may be possible for the foreign business to make a claim

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