Guidance

Claim VAT refunds from EU countries after Brexit

Find out how to claim VAT refunds from EU member states after Brexit.

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The UK will leave the EU on 31 October. This page tells you how to prepare for Brexit. It will be updated if anything changes, including if a deal is agreed.

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You will not be able to use HMRC’s VAT online services to claim a VAT refund from an EU member state after 5pm on 31 October 2019. You’ll still be able to view your previous claims.

Claim a refund after Brexit

Each EU member state has its own process for refunding VAT to businesses based outside the EU. You’ll need to use the process for the EU member state where you’re claiming a refund, even for unclaimed expenses you had before Brexit.

Find out what the process is for each country on the European Commission website.

Published 18 September 2019
  1. Step 1 Make sure your business has an EORI number that starts with GB

    You'll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue exporting goods.

    1. Get an EORI number
  2. and Check your importer has an EU EORI number

    Your importer will need an EU EORI number.

    You'll need to get an EU EORI number if you're exporting to your own business within the EU. You can get one from the customs authority in any EU country.

  3. Step 2 Decide who will make the export declarations

    You can hire someone to deal with customs for you, or you can do it yourself.

    1. Find out how to hire someone to make customs declarations for you
    2. Find out how to make customs declarations yourself
  4. and Decide if you want to export your goods using transit

    You may be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when your importer pays customs duties.

    1. Find out if you can use the CTC
  5. Step 3 Check the rate of tax and duty for your goods

    Your importer will need to pay tax and duty on your goods after Brexit. This will depend on the classification of the goods.

  6. Step 4 Check what you need to do for the type of goods you export

  7. Step 5 Find out how changes to VAT will affect you

  8. Step 6 Decide who will transport your goods outside the UK

    You can hire someone to transport your goods, or you can do it yourself.

    1. Find out how to transport goods outside the UK yourself
  9. Step 7 Get help and support