United Kingdom

VAT rate

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5% and 20%

Minimum amounts

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GBP 130 (quarterly claim)
GBP 16 (yearly claim)

Yearly claims cover a period of 12 months running from 1 July one year to 30 June the following year. Deadline is six months after the end of the 12 month period.

Example: a refund claim covering the period 1 July 2020 to 30 June 2021: deadline is 31.12.2021.

VAT can be reclaimed on:

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Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

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- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices with a gross amount of up to 250 GBP are accepted.

Special rules

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Please send us the original invoices in paper form (except electronic invoices, which we accept per e-mail).