VAT return from the United Kingdom

Name of sales tax:

UK VAT is referred to as value added tax (VAT) .

Value of turnover tax rates:

The standard rate of UK sales tax is 20%. In addition, is subject to a 5% discount .

Permitted refund periods

The UK VAT refund period must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

Minimum Amount requested

For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of € 50 applies.

Address of the competent tax authority in the country of reimbursement

Compliance Centres,
VAT Overseas Repayment Unit,
S1250,
Benton Park View,
Newcastle-Upon-Tyne.
NE98 IYX
UNITED KINGDOM

Contact

Tel:     +44 030 00 545 316
Fax:    +44 030 00 556 302
Email:  This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: www.gov.uk

Reimbursement of individual business transactions / expenses:

Costs / Expenses for	Eligibility
Fairs and exhibitions	100%
Conferences	100%
Hotel accomodation	100% (1)
Restaurant / Catering	100% (2)
Entertainment, gifts	100% (3)
Purchase of vehicles	0%
Diesel	100%
Petrol	100%
Vehicle repairs	100%
Rent of vehicles	50% / 100% (4)
Taxi	100% (5)
Bus / Train	--
Phone / Fax	100%
Road fees / tolls	100%
Marketing	100%
Consultants	100%
Legal expenses	100%
Education/Training	100%

(1) not for business partners
(2) not for business partners
(3) full deductibility only for business expenses for employees
(4) 50% deductible for private use (5) VAT identification number must be available on invoice

General note:

Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by an examination in individual cases.