Foreign VAT refunds ― refunds of UK VAT to overseas businesses

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

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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Foreign VAT refunds ― refunds of UK VAT to overseas businesses

Foreign VAT refunds ― refunds of UK VAT to overseas businesses