A new online VAT refund system will be introduced across the EU for all claims submitted after 1 January next year, replacing the current paper-based process.
Businesses established in the UK will have to enter claims for VAT incurred in other EU countries through the Revenue website, rather than direct to the member state of refund, as at present.
Advisers can register to use the new HMRC VAT EU Refunds for Agents service and set up authorisations online to act on behalf of their clients (1 January 2010 for advisers in the Isle of Man). They will be able to submit refund claims online on or after 1 Jan.
The service is also available to advisers who are not VAT registered in the UK.