Based on the EU-UK Withdrawal Agreement, UK was in a transitional period until the end of 2020 when it was still subject to EU rules, but it was no longer able to influence them in any way. As of 1 January 2021, this period has ended and an array of new rules impacting interaction of EU and UK businesses has been put in place.
In this connection, the deadline for claiming a VAT refund for Czech VAT payers in respect of VAT paid in the UK as part of goods or services has been shortened. The Czech VAT payers who want to claim a UK VAT refund for 2020 using provisions of Article 82 of the Act on VAT can do so until 31 March 2021 at the latest.
The standard deadline for filing a VAT refund claim in other EU member states runs until 30 September.
VAT refund is requested through the EPO website, or through the MojeDaně web portal. Filing through both channels requires special access, which is why we recommend that the relating administration be dealt with as soon as possible.
After 31 March 2021, late comers can request the UK VAT refund only through the HM Revenue & Customs portal. Detailed instructions how to make a filing through HMRC are available here.
Napsat komentář