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How Brexit impacts VAT refund?

Deadline for filing of the application for 2020 VAT refund from the United Kingdom elapses 31 March 2021.


VAT payers established in Slovakia may apply for VAT refund for the year 2020 (or its part) from:

  • purchase of goods and services with VAT applicable in England, Scotland, and Wales,
  • importation of the goods to England, Scotland, and Wales and
  • purchase of services with VAT applicable in Northern Ireland

electronically via VAT refund application that is available on the webpage of the Financial Directorate of the Slovak Republic only by 31 March 2021.

This deadline differs from standard proceeding according to which the electronic applications for VAT refund from other EU Member States may be filed by 30 September of the calendar year following the period for which the VAT refund is claimed.

VAT refund applications related to purchase of goods in Northern Ireland in 2020 (or its part) can still be filed electronically by 30 September 2021.


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