Policy paper
Revenue and Customs Brief 15 (2021): Repayment of VAT to overseas businesses not established in the EU and not registered in the UK
This brief explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.
Documents
Details
This brief explains the outcome of the review of the policy outlined in Revenue and Customs Brief 10 (2021) issued in July 2021.
This change allow overseas (non-EU established) businesses to claim VAT refunds where they have been experiencing difficulties in obtaining a certificate of status.
Published 23 December 2021