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How to claim a UK VAT refund with VAT65A
An EU or non-EU company can claim a UK VAT refund if it is not established in the UK, is not registered or required to register for UK VAT, and has not made taxable supplies in the UK. The claim is filed with HMRC using form VAT65A, with a certificate of status, supplier invoices and import evidence. Before filing, confirm whether you need a fiscal representative in the United Kingdom or a full UK VAT registration, because the wrong route can block the refund.
I'm Jim, VAT Specialist at Eurofiscalis. I help French and international companies secure their operations across Europe.
Can your business recover VAT paid in the UK?
You can recover UK VAT if your business is established outside the UK and is not required to hold a UK VAT number. VAT65A is designed for overseas businesses that incur UK VAT on business expenses without having to file a UK VAT Return.
| Situation | Correct route |
|---|---|
| EU business with no UK taxable supplies | VAT65A claim |
| Non-EU business with no UK taxable supplies | VAT65A claim, subject to HMRC conditions |
| Business already UK VAT registered | Deduction through the UK VAT Return |
| Business required to register | Registration first, then deduction through VAT Return |
VAT65A procedure step by step
- Check that you are not established, registered or liable to register in the UK.
- Define the refund period: 1 July to 30 June.
- Collect invoices and import VAT evidence.
- Obtain a certificate of taxable status from your home tax authority.
- Complete form VAT65A electronically.
- Submit through SDES or by post to HMRC's Overseas Repayment Unit.
- Keep originals and reply quickly to HMRC questions.
Do you need to register for UK VAT to recover VAT?
No. VAT65A is precisely for businesses that are not UK VAT registered and are not required to register. If you must register, input VAT is recovered through the UK VAT Return instead.
This is critical for importers, e-commerce sellers and DDP sellers. If your model requires UK registration, review PIVA for UK imports and the VAT Return process before claiming a refund. The VAT rules in the United Kingdom article provides a full overview of the UK VAT framework.
Which expenses are recoverable?
VAT is recoverable when it relates to business expenses and no UK input tax restriction applies. As a reminder, the standard rate is 20% and the reduced rate is 5%.
| Usually recoverable | Restricted or excluded |
|---|---|
| Trade fairs, stands and professional events | Private or non-business expenditure |
| Professional services used in the UK | Expenses linked to taxable UK supplies |
| Import VAT where the claimant owns the goods | Most passenger cars and business entertainment |
| Invoices in the correct business name | Invoices issued to employees or third parties only |
Deadline and HMRC repayment time
The UK refund year runs from 1 July to 30 June. The claim must reach HMRC by 31 December after the end of that period. For SDES filing, HMRC recommends requesting access before 30 November.
HMRC aims to repay within 6 months after receiving a satisfactory claim. Missing invoices, an expired certificate, weak import evidence or doubts about UK VAT registration will extend the timeline.
Do you need a fiscal representative for VAT65A?
A fiscal representative is not mandatory for VAT65A. You may file yourself or appoint an agent. In practice, an adviser is useful when imports, DDP sales or UK stock make the eligibility analysis sensitive.
Need help with your UK VAT refund?
Eurofiscalis reviews eligibility, prepares the VAT65A file and secures exchanges with HMRC before the 31 December deadline. See our guide on invoicing in the UK.
FAQ
Can a French company recover UK VAT after Brexit?
Yes. A French company can claim through VAT65A if it is not established, registered or liable to register in the UK. Since Brexit, the EU refund portal is no longer the route for Great Britain.
Can a Swiss, US or Canadian company claim?
Yes, provided the HMRC conditions are met. HMRC also applies a reciprocity approach for non-EU countries, unless a specific exception applies.
Can UK VAT on trade fairs be recovered?
Yes, when the costs are business expenses and no UK taxable sales are made at the event. Keep contracts, invoices, exhibitor proof and payment evidence.
Can import VAT be recovered?
Yes, if you can prove the VAT paid and the import does not make you liable to register for UK VAT. Ownership of the goods at import is a key point.
Does HMRC always refund within 6 months?
No. The 6-month timing applies to satisfactory claims. Incomplete documentation or eligibility doubts suspend the process.
Can I file after 31 December?
In principle, no. HMRC applies the deadline strictly. Send the claim on time even if a status certificate has to follow in exceptional cases.
What is the difference between VAT65A and a UK VAT Return?
VAT65A is for non-registered overseas businesses. The UK VAT Return is for registered businesses that declare output VAT and deduct input VAT.
Can Eurofiscalis prepare the claim?
Yes. Eurofiscalis can review eligibility, classify expenses, prepare the VAT65A file and manage HMRC follow-up.
Countries concerned
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