On January 1, 2010 a new procedure will be introduced for claiming the refund of the VAT incurred in a Member State by a taxable person neither established nor VAT registered in this Member State but established and VAT registered in another Member State. Based on this new procedure, applications for VAT refunds by UK businesses will have to be submitted electronically via the electronic portal hosted by the UK VAT administration, and no longer to the Member State where the VAT has been incurred. The country of establishment will adjudicate on the VAT deduction right of the applicant, before transferring the claim to the Member State of refund. A certificate of taxable status will thus no longer need to be attached to the request. Original invoices will neither have to be enclosed with the claim, but could be requested by the Member State of refund afterwards. |
