VAT returns for 2020 from the United Kingdom

We would like to inform you that the period for the VAT return applications for payers of VAT for purchases of goods or services in the United Kingdom of Great Britain and Northern Ireland for the year 2020 ends on March 31, 2021. The limit for applications to EU Member is as usual on September 30, 2021; the shortened time limit for the United Kingdom applications is due to the country’s withdrawal from the European Union (i.e. Brexit).

The applications can be submitted through an electronic portal governed by the General Financial Directorate (www.daneelektronicky.cz). The conditions for the application are governed by § 82 of the Value Added Tax Act.

After March 31, 2021, it will only be possible to apply for a VAT return directly through HM Revenue and Customs. Further information and the relevant form are available at: https://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses#sec5.

The above stated shortened time period does not apply for VAT paid in Norther Ireland when acquiring the goods – here, the same rules as for tax returns from EU Member States continue to apply.