Value Added Tax Act 1994 section 39A

Applications for forwarding of VAT repayment claims to other member States

Section 39A requires HMRC to establish arrangements for forwarding UK businesses' VAT refund claims to the tax authorities of other EU member States.

• HMRC must set up and maintain a process for handling applications from UK VAT-registered businesses seeking VAT refunds from other EU member States
• Claims must comply with the requirements of Council Directive 2008/9/EC, which standardises the cross-border VAT refund process across the EU
• Refunds may relate to VAT charged on supplies of goods or services received by the business in the other member State
• Refunds may also relate to VAT incurred on goods imported by the business into the other member State from outside the EU