增值稅退稅指南:  

英國 

貴公司如何才能從英國獲得增值稅退稅

If your business is registered outside of the United Kingdom, you may be eligible for VAT refunds on costs accrued in the UK.
下文的信息詳細說明了增值稅退稅資格的具體要求。其中包括英國境內可申請退稅的費用類型、英國的增值稅稅率、截止日期和退稅申請期限。
英國|圓形標誌視覺設備

貴公司位於何處?

歐盟

境內的企業

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根據歐盟增值稅退稅指令,在歐盟成員國中進行了增值稅登記的企業有資格針對英國境內的商業費用所產生的增值稅申請退稅。

非歐盟

境內的企業

non eu map transparent | VAT IT | United Kingdom

根據第13號指令,在歐盟境外進行增值稅登記的企業有資格針對英國境內的商業費用所產生的增值稅申請退稅。

哪些國家與英國存在互惠關係?

所有國家都可申請

如希望獲得有關增值稅範圍內互惠關係含義的詳細說明,請點擊此處:

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.

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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

哪些費用可在英國申請退稅?

應酬與招待

play 001 | VAT IT | United Kingdom

應酬

20%
Only for staff
bed 001 | VAT IT | United Kingdom

酒店與住宿

20%
eat 001 | VAT IT | United Kingdom

餐廳

20%

活動

microphone 001 | VAT IT | United Kingdom

會議、展銷會與展覽

20%
convention 001 | VAT IT | United Kingdom

培訓課程及研討會

20%

一般開支

goods 001 | VAT IT | United Kingdom

商品貨物

20%
company 001 | VAT IT | United Kingdom

公司間費用

20%
chair 001 | VAT IT | United Kingdom

辦公費用

20%
megaphone 001 | VAT IT | United Kingdom

營銷費用

20%
docs 001 | VAT IT | United Kingdom

專業費用和應付帳款發票

5%

差旅相關

car 001 | VAT IT | United Kingdom

租車

20%
Only 50% is claimable
fuel 001 | VAT IT | United Kingdom

燃油

20%
train 001 | VAT IT | United Kingdom

公共交通

0%
| VAT IT | United Kingdom

出租車

0%

附加信息

貴公司可從英國申請多久之前的增值稅退稅?
前一年7月1日至下一年6月30日
英國的國外增值稅退稅申請截止期限是什麼時候?
每年的12月31日
從英國收到增值稅退稅需要多長時間?
根據您申請的複雜性和增值稅機關的能力,歐盟企業最多可能需要4個月、非歐盟企業最多可能需要6個月的時間才能從英國收到增值稅退稅。

需要英國增值稅退稅幫助?

您並不一定要親自去做這件事。二十多年來,我們一直在幫助各大公司申請國外增值稅退稅。我們擁有專門的知識和技術,可以更快地處理您的退稅,並能夠處理可能出現的任何無法預見的增值稅機關查詢。

敬請下載完整的《國際增值稅指南》,且不要錯過最後申請期限

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