A VAT Refund Guide to 

イギリス

イギリスのVAT還付を受ける方法をご案内いたします

If your business is registered outside of the United Kingdom, you may be eligible for VAT refunds on costs accrued in the UK.
以下は、イギリスにおけるVAT還付対象経費の種類、VAT税率、申請締切日、還付申請期間を記載した、VAT還付申請の詳細情報です。
イギリス|円形フラッグの視覚装置

Where is your company based?

EU

BASED BUSINESSES

eu map transparent | VAT IT | United Kingdom

EU加盟国内のVAT登録事業者は、EU VAT指令に基づき、イギリスでのビジネス費用に課税されたVATを回収するこができます。

NON-EU

BASED BUSINESSES

non eu map transparent | VAT IT | United Kingdom

欧州連合(EU)以外で課税事業者登録をしている企業は、EU第13号指令に基づき、イギリスでのビジネス費用に課税されたVATを回収するこができます。

Which countries have reciprocity with United Kingdom?

全ての国が還付請求可能です

VAT還付申請における互恵主義の詳しい説明はこちらをご覧ください。

United Kingdom VAT Rates

Since 1973, the United Kingdom has been levying value-added tax (VAT) on the majority of goods and services within its borders. The UK VAT purposes include generating tax revenues for the UK government and replacing the purchase tax. 

When it was first unveiled, the UK VAT rate was 10%, though it has fluctuated during times of economic boom and bust. The most recent rate change took place at the beginning of 2011 when the standard rate increased from 17.5% to 20% (where it remains today). A reduced VAT rate of 5% applies to certain goods and services. 

More recently, VAT in the UK has been complicated by the Brexit referendum and the UK’s subsequent split from the EU. Time will tell if this political shift will affect rates.

VAT UK Rates: Standard, Reduced, and Zero

The United Kingdom splits its VAT rates into three categories:

  • Standard rate (20%) – Most goods and services fall under the standard rate.
  • Reduced rate (5%) – A handful of goods and services qualify for a reduced rate, including some products related to energy and wellbeing.
  • Zero rate (0%) – Select goods and services, including food, are referred to as “zero-rated.”

As a non-UK company traveling or doing business in the UK, you may be eligible to receive a refund on some of your expenses. When it comes to a potential VAT refund UK regulations will dictate how much you’re owed.

How to Pay VAT Bill in the United Kingdom

Typically, VAT-registered businesses need to submit their VAT returns to HM Revenue and Customs four times per year. However, if your estimated VAT taxable turnover is less than or equal to £1.35 million, you can join the Annual Accounting Scheme and submit once per year.

For quarterly VAT submissions, the deadline is generally one month and seven days after the reporting period. For the Annual Scheme, your due date is two months after the end of your accounting period. You can sign in to your VAT UK account to determine when your submission is due.

To complete a same-day or next-day payment, you can use the following:

  • Automated payment (CHAPS)
  • Online or telephone banking (Faster Payments)
  • Your online bank account

For payments processed in up to three working days, your options include:

  • Bank transfer (Bacs)
  • Direct debit
  • In-person payments at your bank or building society
  • Online payments via debit or corporate credit card
  • Standing order (if using the Annual Accounting Scheme or Payments on Account)

There are penalties for not submitting on time, so be sure to select a system that works with your timeline.

United Kingdom VAT Compliance

All VAT-registered businesses must comply with certain VAT rules and regulations. Most requirements involve the proper filing and retention of invoices and records. For example, all invoices must be properly signed, and you must hold onto all relevant documents and accounts for at least seven years.

Additionally, all VAT submissions must use approved foreign currency rates (if applicable). Should there be any issues with VAT compliance, the organization in charge of VAT in the UK (HMRC) may schedule a compliance check.

__________________________

Sources:

BBC. What is VAT and how does it work? https://www.bbc.com/news/explainers-53334098

GOV.UK. VAT Rates. https://www.gov.uk/vat-rates

GOV.UK. VAT Annual Accounting Scheme. https://www.gov.uk/vat-annual-accounting-scheme

GOV.UK. Pay your VAT bill. https://www.gov.uk/pay-vat

What expenses are claimable in United Kingdom?

ENTERTAINMENT & HOSPITALITY

play 001 | VAT IT | United Kingdom

エンターテイメント

20%
スタッフ専用
bed 001 | VAT IT | United Kingdom

ホテルと宿泊施設

20%
eat 001 | VAT IT | United Kingdom

レストラン

20%

EVENTS

microphone 001 | VAT IT | United Kingdom

カンファレンス、展示会

20%
convention 001 | VAT IT | United Kingdom

トレーニング、セミナー

20%

GENERAL EXPENSES

goods 001 | VAT IT | United Kingdom

品物

20%
company 001 | VAT IT | United Kingdom

親子会社間請求

20%
chair 001 | VAT IT | United Kingdom

事務所経費

20%
megaphone 001 | VAT IT | United Kingdom

マーケティングコスト

20%
docs 001 | VAT IT | United Kingdom

プロフェショナル費用、買掛金請求

5%

TRAVEL RELATED

car 001 | VAT IT | United Kingdom

レンタカー

20%
50%のみ請求可能
fuel 001 | VAT IT | United Kingdom

ガソリン

20%
train 001 | VAT IT | United Kingdom

公共交通機関

0%
| VAT IT | United Kingdom

タクシー

0%

Additional Information

イギリスへのVAT還付請求はどのくらい遡って請求できますか?
前年の7月1日から翌年の6月30日まで
イギリスへのVAT還付申請締切はいつですか?
毎年12月31日
イギリスへのVAT還付請求はどのくらい前までさかのぼって請求が可能ですか?
申請内容や、税務当局の状況にもよりますが、6カ月ほどかかります。

Need help with your VAT refund from United Kingdom?

当社にお任せください。20年以上にわたり、企業の海外VAT還付をサポートしてきた当社には、貴社の還付金を迅速に処理するための知識と技術があり、VAT税務当局からの不測の問い合わせに対応します。

各国のVATガイドをダウンロードしてください。申請期限にお気をつけください。

vatit header logo | VAT IT | United Kingdom