Blíží se konec lhůty pro podání žádosti o vrácení DPH ze Spojeného království

We would like to remind that the deadline for filing the application for a refund of VAT paid in the United Kingdom between 1 July 2024 and 30 June 2025 will elapse on 31 December 2025. Only entities that are non-established and not registered for VAT in the United Kingdom can apply for a VAT refund.

As a result of Brexit, it is no longer possible to apply for a VAT refund from the United Kingdom in the usual way via the electronic portal of the Czech Ministry of Finance, as is the case with EU member states. However, due to the principle of reciprocity between the Czech Republic and the United Kingdom, Czech entities should still have the option (under certain conditions) to apply electronically or by post to the UK tax authorities for a refund of VAT paid in the United Kingdom.

For the sake of completeness, we would like to point out that Northern Ireland is an exception and remains part of the EU for the purposes of trade of goods. If a Czech VAT payer acquires or imports goods with a place of supply in Northern Ireland, they should apply for a VAT refund in the same way and within the same deadlines as in other EU member states.

If you are interested, we would be happy to assist with verifying the fulfilment of the conditions or with preparation of the VAT refund application.

Authors:

Nikola Kratochvílová

Michaela Kleinpeterová