VAT PULSE

Ein Blog über lokale und ausländische Mehrwertsteuerangelegenheiten, den bewährtesten Methoden und Tipps von Anwendern.

With the latest Brexit (withdrawal) Agreement Draft that is currently on the table, we wanted to update you regarding the suggested VAT and Excise Duty matters. As per article 51 of the draft exit paper, there remains the possibility  to submit VAT Refund applications and the related scanned invoices to the United Kingdom and from the UK via the EU Member States national Tax Authority Portals.

The Article reads, that “the refund applications that relate to VAT which was paid in a Member State by a taxable person established in the United Kingdom, or which was paid in the United Kingdom by a taxable person established in a Member State, shall be submitted under the conditions of that Directive at the latest on 31 March 2021”.

What does this mean for you?

Businesses in the EU submitting VAT refund claims to the UK Authority and/ or businesses in the UK submitting refund claims to the EU Authority countries will still be submitted under the 2008/9 Directive (formerly 8th directive). Therefore, according to this draft agreement , it will still be possible to submit scanned invoices via the EU2EU portals up until March 31st, 2021.  After that, there is a real risk that original paper invoices will be required in accordance with the 13th VAT Directive.

 

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