BREXIT - VAT effects: Apply for input tax refund from Great Britain (UK) for 2020 by March 31, 2021

The withdrawal of the United Kingdom (UK) from the European Union affects a wide range of legal areas. In terms of sales tax, the United Kingdom has been a third country since the beginning of 2021. In the area of ​​sales tax, the following must be observed:

• For deliveries of goods from Austria to the United Kingdom, the regulations for intra-community deliveries no longer apply, but those for export deliveries.
• For deliveries of goods from the United Kingdom to Austria, the regulations for intra-Community acquisitions no longer apply, but those for imports and import sales tax.
• Different regulations apply to deliveries of items to Northern Ireland.
• Important: The input tax refund for UK input tax from 2020 can only be requested via FinanzOnline until March 31, 2021 (shortened period). (The input tax refund for 2020 can be applied for unchanged for EU countries until September 30, 2021, for third countries until June 30, 2021).

March 8th, 2021 I LBG

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.