Before the Covid-19 pandemic, many of us would travel to Europe to meet customers or attend trade shows. VAT on business expenses incurred in another EU country up to 31 December 2020 can be reclaimed through HMRC's online VAT service. Such claims need to be submitted to HMRC by 11pm on 31 March 2021. Previous refund claims can also be viewed and amended until this date.

However HMRC's VAT service (which currently links into the EU VAT service) cannot be used to reclaim overseas VAT incurred after 31 December 2020 as the UK will no longer be treated as an EU country. UK-based businesses will have to reclaim VAT paid in EU countries by submitting claims directly to the tax authority of the relevant country. These claims normally need to be submitted on paper and in the country's own language. Each EU country has its own refund claim deadline.

You will have to decide whether the time spent dealing with the paperwork and learning the language is worthwhile to claim say €100 of VAT.

Last updated: April 29th 2021.