31 January 2020
United Kingdom withdrew from the European Union
1 February 2020 – 1 December
UK & EU have entered a transition period that keeps the UK bound to the EU’s rules and gives space for negotiating future UK-EU relations.
The Withdrawal Agreement establishes the terms of the United Kingdom’s separation from the EU, including VAT for goods and VAT refunds paid before the end of a transition period.
- According to Withdrawal Agreement, a taxable person established in one of the Member States or in the United Kingdom is still to use the electronic portal set up by his State of establishment, in accordance with Article 7 of Directive 2008/9/EC, for submitting an electronic refund application that relates to VAT which was paid in, respectively, the United Kingdom or a Member State, before the end of the transition period.
- The application is to be submitted, under the conditions of the Directive, at the latest on 31 March 2021.
- The other rules provided for in the VAT Directive and Directive 2008/9/EC will continue to apply, until 5 years after the end of the transition, to these refund applications and the previous ones relating to VAT chargeable before the end of the transition period.
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