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This is a freeview 'At a glance' guide to reclaiming VAT on EU purchases.

How to reclaim VAT on purchases abroad: refunds of VAT incurred by UK businesses in the EU from 1 January 2021. 

Under the Thirteenth VAT Directive (86/560/EEC) UK businesses that incur VAT in EU countries are able to claim refunds of that VAT from the relevant member state.

Am I eligible to make a claim?

A UK business can make a VAT claim from an EU country if the business:

Country-specific conditions

Each EU country may: 

Useful guides on this topic

Importing goods into GB from 1 January 2021
The post Brexit transition period ended on 31 December 2020. HMRC has issued guidance for importing goods. 

Place of supply: Goods
The place of supply (POS) of goods determines whether the supply is within the scope of UK VAT and whether VAT is payable on that supply.

Place of supply: Services
The place of supply (POS) of a service determines whether the supply is within the scope of UK VAT and whether VAT is payable on that supply.

EU VAT e-commerce package: From 1 July 2021
On 1 July 2021 a number of European Union (EU) VAT changes took effect, including the introduction of two new One Stop Shops. What are the changes? Who is affected? 

External links

HMRC: 

European Commission: 


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