Since Brexit, the United Kingdom has applied its own rules with regard to reclaiming VAT. If no UK registration (with a filing obligation) is required, a refund can be requested digitally. IMPORTANT NOTE: the reference period is not a calendar year (as within the EU), but a twelve month period running from 1 July to 30 June. The submission period of six months.

VAT paid in the period from 1 July 2021 to 30 June 2022 must therefore be reclaimed no later than 31 December 2022!