Deadline for VAT refund claims for purchases in the UK

The deadline for submitting a VAT refund claim in the United Kingdom is approaching quickly for businesses that are not established there. While EU countries apply a fixed deadline of 30 September, the deadline for VAT refund claims in non-EU countries differs considerably from one country to another. For the UK, this date is 31 December. In addition, the annual refund period also differs from the one used in the EU.

In EU countries, a refund claim covers all invoices from the previous calendar year. In the United Kingdom, this works differently: the applicable invoice period is asymmetrical. For claims submitted by 31 December 2025 at the latest, the relevant invoices are those from the period 1 July 2024 through 30 June 2025, so the second half of 2024 and the first half of 2025.

Here are the facts summarized once again:

• Threshold amount for a refund claim: £16
• Refund claims via the UK tax portal
• Receipts are allowed (up to a gross value of 250 pounds per receipt)
• Period covered: from 1 July 2024 through 30 June 2025
• Deadline: 31 December 2025

In addition to the usual invoices, non-EU companies must also include a statement of taxable status. This document may not be older than 365 days and confirms that your company is still taxable in the country of establishment. The statement can easily be requested via the Dutch Tax Information Line or online from the Dutch Tax Administration, but please take into account a processing time of approximately two weeks. Arrange this in time given the approaching deadline.

Do you not yet have experience with VAT refund claims in the United Kingdom, but do you have more than £16 to recover? Please feel free to contact us. We are happy to help you submit a correct and timely claim.