- UK businesses that have incurred VAT in an EU member state must act quickly to apply for a refund before the June 30th, 2023 deadline.
- Each member state has its own process for making a VAT refund claim, which may involve providing original invoices.
- Businesses should determine whether they are liable to register for VAT in the refunding member state before making a claim. Some member states require a certificate of taxable status and others require claims to be submitted by a fiscal representative.
- Additionally, member states may set a minimum refund amount.
Source Baker Tilly
