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.