The rules for UK businesses claiming VAT refunds from other EU countries changed on 1 January 2010. The new system introduced a new regime whereby claims must be made electronically via the tax authority in which the claimant is established i.e. a claim
from a UK company to any other EU country must be submitted electronically to HMRC. The deadline for the submission of a refund request for expenses incurred in other EU member states during the 2011 calendar year is 30 September 2012.
The VAT paid in other EU countries is often recoverable by VAT-registered businesses in the UK, who bought goods or services for business use. The exact rules of what VAT is refundable depends on the other countries' regulations for claiming input tax. It
is important to note that VAT incurred in foreign countries can never by reclaimed on a domestic UK VAT return.
The new system is based on electronic procedures whereby an electronic claim is submitted in the country where you are VAT registered i.e. a claim from a UK company to any other EU country must be submitted electronically to HMRC. HMRC will then forward
the claim (also by electronic means) to the country where the VAT was paid.
There are a number of conditions which must be met in order for a claim to qualify.