A VAT refund guide to United Kingdom
Which countries have reciprocity with United Kingdom?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in United Kingdom?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 20% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Value-added Tax (VAT) |
| VAT number format | GB 123456789 (GB followed by 9 digits) |
| Exemptions | Public Transport |
| Key Deadlines | 31st December within 6 months after the end of the 12-month claim period (1 July to 30 June) |
| Threshold |
Non-Simplified: More than GBP 250 (including VAT) Simplified: GBP 250 or less (including VAT) Super Simplified: Not applicable to this VAT scheme |
| Electronic Invoicing | Currently, electronic invoicing is not mandated |
Frequently Asked Questions
Eligible expenses include accommodation, food, drink and restaurant services, some local transport and admission to fairs and exhibitions. The reclaimable amount depends on the applicable UK VAT rate and whether the business meets UK VAT registration requirements.
Processing times for a UK VAT refund varies, but businesses reclaiming VAT in the UK can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy.
Tax authorities may request original invoices however due to digital submission method, scans of invoices are allowed in most cases.
Flights are generally not VAT-taxable, but local transport costs such as car rentals, taxis, and train tickets may be eligible for a UK VAT refund, depending on the UK VAT rate and specific regulations.
Yes, businesses can reclaim VAT on event registration fees, exhibition costs, and booth rentals. The amount refundable depends on the UK VAT rate and whether the business has UK VAT registration.
VAT on meals (food, drink and restaurant services) is often only partially reclaimable for employees, while entertainment expenses are generally non-reclaimable.
Deadlines vary, but claims for a UK VAT refund typically must be submitted within 6 months to 1 year of the expense date, depending on UK VAT registration status.
If VAT is applied incorrectly, businesses may need to request a corrected invoice from the supplier before claiming a UK VAT refund. VAT IT can assist with this service, including checking UK VAT validation to ensure supplier VAT numbers are accurate and compliant.
Yes, some jurisdictions require a minimum VAT amount before processing a UK VAT refund. The threshold varies.
Businesses exceeding the annual turnover threshold must complete UK VAT registration with HMRC. Domestic companies must charge VAT on taxable sales, while foreign businesses selling in the UK may also need to register. The UK VAT rate varies by product type, and registered businesses can apply for a UK VAT refund on eligible expenses.
UK VAT validation is a process of verifying that a VAT number is active and correctly registered with HMRC. Businesses can verify VAT numbers using the VIES system or HMRC’s online tool. Proper validation is essential for VAT compliance and claiming a UK VAT refund, ensuring transactions align with the correct UK VAT registration details.
Need help with your VAT refund from United Kingdom?
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