VAT REFUND FOR BRITISH TRAVELLERS

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From the 1st of January, with the actual leaving of the UK from the EU, UK residents will have the right to apply for the refund of certain goods bought in the EU. This measure does not apply to Northern Ireland, where the EU vat law is still applicable.

The goods must not constitute a commercial dispatch, i.e. they must have been acquired on an occasional basis and intended for their personal or family use or offered as gifts and, which, according to their nature and quantity, cannot be presumed to be the subject of a commercial activity.

The goods acquired actually shall leave the territory of the Community within three months of the month in which the supply took place, and in the same condition as the good was bought.

Goods that may be used in the EU territory before the return of the traveller to the UK are not included, for instance, car parts fuel, drinks, food…

Services are not included either.

Please, find attached a full report by the Spanish Tax Office (in English)

Please, do not hesitate to contact us if you have any further questions.

Sources:

https://www.agenciatributaria.es/static_files/Sede/Tema/Viajeros_Desplazados/Viajeros/DIVA/FAQsDIVAEnglish.pdf

https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Campanas/IVA/_INFORMACION/Informacion_General/El_IVA_y_el_BREXIT/Consecuencias_del_BREXIT_en_el_IVA_a_partir_del_1_de_enero_de_2021/Devolucion_IVA_soportado_en_el_Reino_Unido.shtml

DOWNLOAD: VAT-REFUND-FOR-TRAVELLERS-TAX-OFFICE-REPORT

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