Nearly all countries outside the United States impose a Value Added Tax (VAT), also called Goods and Services Tax (GST) or Consumption Tax (CT). A physical presence in a VAT jurisdiction is generally not required to be liable for VAT. As such, for U.S. companies with international activities, understanding the basics of VAT is critical to minimize exposures and identify potential refund opportunities. A time limited opportunity exists for certain U.S. businesses to obtain a VAT refund from the United Kingdom (UK). Refund applications are subject to conditions and the deadline for filing a refund claim covering VAT incurred in the 12-month period from July 1, 2025, to June 30, 2026, is December 31, 2026. Therefore, with the deadline approaching and to allow for the preparation of supporting VAT documentation and obtaining certification of U.S. residency, eligible companies should act promptly.

Download Whitepaper