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 01.04.2021, because all electronic (and classical) connections with the United Kingdom regarding the VAT-Refund and other Community applications will be interrupted on this day.  

    This means that an application for refund of British VAT due and paid on all operations carried out during the period between 01.01.2020 till 31.12.2020 (included), can still be submitted via VAT REFUND at the latest until 31.03.2021.  

    Every application for refund of the British VAT due and paid on operations carried out as from 01.01.2021 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 01.04.2021. As such,  only the valid applications for Belgian VAT refund which have been submitted before this date will still be processed by the Belgian tax administration according to the actual VAT Refund procedures.

    The applications for refund of the Belgian VAT due and paid on operations carried out during the period from 01.01.2020 till 31.12.2020 (included), must be submitted via VAT Refund on 31.03.2021 at the latest.

    Each application for refund of the Belgian VAT due and paid on operations carried out as from 01.01.2021, will have to be submitted pursuant to the conditions referred to in the 13th Directive.