EU VAT recovery

A clear path to an EU VAT refund

Q: Can UK businesses reclaim EU VAT after Brexit?

Yes, in many cases. The UK is treated as a non-EU country for these purposes, so 13th Directive rules and any reciprocity requirements apply. Each member state sets its own forms and deadlines.

Q: What is the typical 13th Directive deadline?

Often 30 June or 30 September of the year following the refund period, but you must confirm the refunding country’s current rule. Late claims are usually rejected outright.

Q: Are minimum claim amounts real?

Yes. Many states use thresholds in the region of EUR 400 for shorter periods and about EUR 50 for annual-style claims under directive procedures—always verify the live figure.

Q: Who counts as a taxable person?

Broadly, anyone independently carrying on an economic activity—companies, partnerships, sole traders, and many professionals—subject to national definitions and evidence requirements.

If your business paid VAT on professional costs in an EU member state where you are not registered, you may recover that input VAT under the EU 13th Directive procedure (for eligible non-EU established businesses) or, if you are EU-established, often via the 8th Directive electronic refund scheme.

Deadlines, minimum claim sizes, and document rules differ by country. VAT Support triages your invoices, establishment profile, and registrations, then prepares filings and authority correspondence in the right format. We have supported high-value multi-country reclaims as well as smaller, time-sensitive claims.

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01 — Input VAT in plain terms

What you can usually reclaim

Input VAT is the VAT charged to your business on goods or services (and often on imports). You normally offset it against output VAT on sales through a local VAT return when you are registered in that country. Where you are not registered there, directive-based refund procedures exist so eligible businesses are not stranded with irrecoverable tax on genuine business costs.

The 13th Council Directive framework sets minimum EU rules for refunds to taxable persons established outside the EU; each member state still specifies forms, categories of expense that qualify, fiscal representatives where required, and time limits. UK businesses post-Brexit generally fall outside the EU for this purpose and therefore use the 13th Directive route for VAT incurred in the EU, subject to reciprocity and national conditions.

Not established in the refunding member state (and typically not VAT-registered there).
Valid invoices or customs documents showing VAT separately where rules require.
Costs relate to taxable business activity; excluded items vary (e.g. some entertainment).
Meet minimum amounts and file by the national deadline (often 30 June or 30 September of the year after the refund period).

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02 — 8th vs 13th

EU-established? You may use the 8th Directive instead

If your business is established in the EU and VAT-registered in your home member state but not registered where the cost arose, the electronic refund procedure (often called the 8th Directive scheme) is usually the correct channel. Non-EU businesses instead follow 13th Directive paper or portal processes in each refunding country. Selling into the EU via OSS or IOSS affects how you report sales VAT; it does not automatically replace a reclaim for foreign input VAT on expenses—each claim must still match the right procedure.

Eligibility scan

We map establishment, registrations, and invoice lines to the viable route before you invest in a full application.

Evidence pack

Translations, certificates of status, and compliant invoice formats are assembled to match each authority’s checklist.

Authority liaison

We respond to queries and track payment timelines so your finance team receives clear status updates.

13th Directive reclaims

Recovery made structured

Webinars and guides on our news and updates hub explain how deadlines, reciprocity, and documentation fit together for non-EU claimants.

View resources

03 — FAQs

EU VAT refund FAQs

Can UK businesses reclaim EU VAT after Brexit?

Yes, in many cases. The UK is treated as a non-EU country for these purposes, so 13th Directive rules and any reciprocity requirements apply. Each member state sets its own forms and deadlines.

What is the typical 13th Directive deadline?

Often 30 June or 30 September of the year following the refund period, but you must confirm the refunding country’s current rule. Late claims are usually rejected outright.

How long does payment take?

EU law envisages decision windows, but practice varies by workload and complexity. Some refunds arrive in months; difficult cases can take longer if audits or extra evidence are needed.

Are minimum claim amounts real?

Yes. Many states use thresholds in the region of EUR 400 for shorter periods and about EUR 50 for annual-style claims under directive procedures—always verify the live figure.

Who counts as a taxable person?

Broadly, anyone independently carrying on an economic activity—companies, partnerships, sole traders, and many professionals—subject to national definitions and evidence requirements.

Does MOSS affect my reclaim?

OSS covers declared VAT on certain cross-border B2C supplies; it is separate from recovering input VAT on costs in a member state. Your adviser should keep sales reporting and expense reclaims on parallel, consistent tracks.

Next step

Put the reclaim in expert hands

Share a sample invoice list and where your business is established—we confirm route, timeline, and fee structure before you commit.

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LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.

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