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BREXIT & Input Tax Recovery

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febrero 26, 2019

In the case of Brexit without an agreement, the procedure for recovering foreign VAT will change significantly for both European and British companies. Get ready for it!


VAT recovery: a new paper procedure and new deadlines

VAT paid by European companies in the United Kingdom:

As of 03/29/2019, European companies not established in the United Kingdom will be able to claim input VAT in the United Kingdom through a new paper procedure; taking into account new submission and refund deadlines.

VAT paid by British companies in Spain:

The big changes will also affect British companies that will have to follow the procedure set out in the 13th European Directive to recover VAT paid in the European Union in 2018.

In Spain:

The regulations applicable to non-resident companies provide, among other requirements:

  • Submitting the return request telematically
  • Appointment in advance of a representative who is resident in Spanish territory for the purposes of article 119 bis of the VAT Law.

As for the deadline for submitting the application for a refund of VAT paid in Spain, if we assimilate it to other third jurisdictions, this deadline will end on September 30, 2019 although there is currently no official date.

For any question or request in Spain, please contact us.

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