Spain Brexit: Spain VAT Refund for UK Businesses after Brexit

14 March 2019
Spain Vat Refund For Uk Businesses After Brexit


The Spanish Tax office have released a circular detailing the effect of Brexit on procedure of VAT refunds for UK businesses. In essence companies based in the United Kingdom who purchase services and goods in Spain and request a refund of input VAT, can no longer submit their applications electronically, in accordance with Directive 2008 / 9 / EC (8 Directive), rather, they will have to do so in accordance with Council Directive 86/560 / EEC (13th Directive). In addition, it necessary to appoint for a UK applicant to appoint a representative who is resident in Spain to assist with the submission of such claims.

The statement also confirms that since the UK does not have reciprocity with Spain, business established in the UK will be limited to a refund of Spanish VAT incurred in connection with the attendance of fairs, exhibitions or conference and the supply of moulds.

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