Consequences of Brexit on VAT from 1 January 2021

Refund of VAT paid in the United Kingdom

Entrepreneurs and professionals established in the Peninsula and the Balearic Islands who acquire goods and services in the United Kingdom during 2020 will only be able to request a refund of the VAT payments incurred there until March 31, 2021. This should be done through the AEAT website in accordance with the procedure applicable to Member States using form 360.　

Entrepreneurs established in the Peninsula and the Balearic Islands who purchase goods and services in the United Kingdom from January 1, 2021 and wish to request a refund of input VAT will no longer be able to submit their request electronically through the AEAT website. in accordance with Council Directive 2008/9/EC, but will have to do so before the British Tax Administration and in accordance with English regulations.

However, they may continue to submit their refund request electronically through form 360 when it refers to input VAT payments in Northern Ireland for the acquisition or import of goods. Refunds of fees incurred for services located in Northern Ireland will be requested in accordance with English law.