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VAT cross-border repayment claims: deadline extended

printer Mail

EU member states have unanimously supported a Commission proposal to extend the deadline for the submission of 2009 cross-border VAT refund claims, HMRC said. It became apparent that the VAT refund portals of a number of other member states were not functioning properly.

‘We have supported this proposal, as although the UK (HMRC) VAT refund portal has been operating properly, some UK businesses have either not yet been able to submit their claims to the appropriate member state of refund, or their claims has not yet been accepted into the other member states’ portals.’

The relevant EU legislation was expected to be adopted early this month and to apply retrospectively from 1 October. This deadline extension means that claims relating to 2009 can submitted at any time up to 31 March 2011 instead of 30 September 2010.

HMRC published a updated 70-page guide to the application of the three-year cap to claims for repayment claims for overpaid VAT, the correction of errors and late claims to input tax. See