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In case of hard Brexit, make sure to submit last foreign VAT reclaim in time!

In case of a no-deal Brexit, EU businesses will no longer be able to submit VAT refund expense claims in the UK and UK businesses in the EU Member States through the current procedure. This will be possible following the 13th Directive with different requirements and deadlines.

Potentially also reciprocity agreements could not be in place. It is therefore recommended that UK companies file the last VAT reclaim(s) by the end of March 2019 (for the year 2018 and the first months of 2019). This would also be recommended for EU businesses that have UK VAT to be reclaimed.

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