Which impact on applications for VAT refund?

  • What changes regarding the applications for British VAT refund submitted by Belgian enterprises?

    At the moment, a Belgian enterprise must submit its application for British VAT refund by electronic means via the Belgian portal Intervat > application VAT-Refund. After a brief check of the compulsory data, this application is afterwards transmitted by electronic means to the competent administration/tax service in the United Kingdom, which finally informs the applicant of its decision by electronic means.  

    However, this procedure expires on April 13th 2019 (at 00:00:01 CET) because all electronic (and classical) connections with the United Kingdom regarding the VAT-Refund and other Community applications will be interrupted on this day.  

    Therefore, as from this date, every application for refund of British VAT due and paid on all operations carried out during the period between January 1st and April 12th 2019 will be submitted pursuant to the procedures which will be implemented by the British tax administration for that purpose.  

    Consequently, the Belgian tax administration strongly advises all taxable persons wishing to obtain a British VAT refund to submit as quickly as possible and preferably as from January 2019 their applications for British VAT refund for 2018 or for the fourth quarter of 2018 via the portal Intervat > application VAT-Refund.  

    Every application for refund of the British VAT due and paid on operations carried out as from April 13th 2019 will no longer be covered by the 13th Directive.  The conditions and the procedures to observe in order to obtain this refund will be solely implemented by the British tax administration.

  • What changes regarding the applications for Belgian VAT refund by taxable persons established in the United Kingdom?

    As mentioned before, the electronic connection with the United Kingdom concerning the VAT-Refund and other Community applications will be interrupted on April 13th 2019 at 00:00:01 CET.  Therefore, only the valid applications for Belgian VAT refund (for the whole year 2018 or for the fourth quarter of 2018) which are submitted before this date will be processed by the Belgian tax administration according to the refund procedures of the VAT-Refund.

    The applications for refund of the Belgian VAT due and paid on operations carried out during the period from January 1st to April 12th 2019 will be submitted pursuant to the conditions determined by the Belgian tax administration for this purpose.

    Each application for refund of the Belgian VAT due and paid on operations carried out as from April 13th 2019 should be submitted pursuant to the conditions referred to in the 13th Directive.