From 31 January 2020 the UK is no longer part of the EU and entered into a transition period until 31 December 2020. EU businesses that incurred VAT on expenditure in the UK before the end of the transition period can still make a claim via Revenue Online Service (ROS) under Electronic VAT Refund (EVR).
It is important to note that an EVR claim for any expenses incurred in the UK for 1 January 2020 to 31 December 2020 must be made on or before 31 March 2021. EVR claims for expenses incurred during this period in EU member states remains as 30 September 2021.
If you have any questions or require any assistance with this, please contact Jarlath O’Keefe and we will be happy to assist.
