If the UK leaves the European Union without a deal, electronic
EU VAT refund claims both to and from the UK will no longer be
possible. Such claims will need to be submitted before 29 March
2019, although ideally before the end of February, if following the
recent advice published by the French tax office.
EU Directive 2008/09/EC (formerly the 8th Directive) allows EU
businesses to claim refunds of VAT incurred in other Member States
through a coordinated electronic system.
If the United Kingdom leaves the European Union without an
agreement on 29 March 2019, UK businesses will no longer have
access to this EU VAT refund system. Conversely, EU businesses will
no longer be able to make VAT recovery claims to the UK through
their national portal.
