How you claim a VAT refund online depends on whether you’re a VAT-registered business filing a regular return, a business recovering VAT paid in another country, or a tourist reclaiming tax on purchases made abroad. Each situation uses a different digital process, but all three can be handled electronically from start to finish.
VAT-Registered Businesses: Filing Through Software
If your business is VAT-registered in the UK, you reclaim VAT by filing your VAT return digitally. Nearly all VAT-registered businesses are required by law to submit returns through functional compatible software, sometimes called Making Tax Digital (MTD) software, rather than through a manual form. Your software provider will guide you through submission using their specific product, but the core process is the same everywhere.
The key figure is Box 4 on the return, where you enter the total deductible VAT you were charged on business purchases during the period. The system then calculates Box 5 by subtracting your input VAT (Box 4) from your output VAT (Box 3, which is the VAT you charged customers). If Box 4 is larger than Box 3, the difference is your refund. HMRC will typically repay that amount directly to your bank account.
You can check your return deadlines and payment status through your VAT online account, also called your business tax account. The deadline to submit and pay is one calendar month and seven days after the end of each accounting period. Double-check every figure before clicking submit. You cannot amend a return after submission, so any correction would need to go through a separate adjustment process.
Reclaiming VAT Paid in Another EU Country
If your business paid VAT on expenses in an EU country where you’re not established, such as hotel stays, fuel, or conference fees during a business trip, you can claim that VAT back through an electronic refund portal. The process differs depending on whether your business is based inside or outside the EU.
EU-Based Businesses
You must submit your claim online through the tax authority in your own country, not the country where you incurred the VAT. Your home country’s tax authority reviews the claim and forwards it to the other country’s authority for processing. When filling out the claim, you’ll categorize each expense using standardized codes:
- Fuel
- Hiring of means of transport (rental cars, for example)
- Expenditure relating to means of transport
- Road tolls and road user charges
- Travel expenses such as taxi fares and public transport
- Accommodation
- Food, drink, and restaurant services
- Admissions to fairs and exhibitions
- Expenditure on luxuries, amusements, and entertainment
- Other
Some EU countries require additional sub-codes within those categories. Be aware that not every country allows refunds on every type of expense. Restaurant costs, entertainment, and car-related expenses are commonly excluded, and restrictions vary by country. Check the specific rules of the country where you spent the money before filing.
Non-EU Businesses
If your business is based outside the EU, you apply directly to the tax authority in the EU country where the VAT was charged. There is no centralized portal routing your claim for you. Some EU countries also apply a reciprocity requirement, meaning they will only grant refunds if your home country offers similar arrangements for businesses from that EU country. If your country doesn’t have a reciprocal agreement, you may not qualify at all.
Tourist Tax-Free Shopping Refunds
If you’re a traveler who bought goods in a country where you don’t live and you’re taking those goods home, you can often reclaim the VAT charged at the store. The largest digital provider for this process is Global Blue, which offers an app and in-store support to handle the paperwork electronically.
The basic steps work like this: when you make a qualifying purchase, the store issues a tax-free form. With the Global Blue app, you can have these forms filled out automatically if you’re a registered member. The app lets you track all your transactions and see how much you’re saving in real time. Before you leave the country, you need to get your forms validated, either at a customs desk at the airport or at a self-service validation kiosk. The app provides directions to the nearest kiosk or customs office.
To speed up the refund, add your payment details (credit card or bank account) in the app ahead of time. Once your forms are validated, the refund processes automatically. You can also provide your contact details at the store to receive step-by-step guidance via SMS and email walking you through what to do at the airport.
Documents You’ll Need
Regardless of the claim type, keeping clean records is essential. For business VAT returns, you need invoices showing the VAT you were charged, matching the amounts in Box 4 of your return. For cross-border EU claims, you’ll typically need to upload copies of invoices that show the supplier’s VAT number, the amount of VAT charged, and a description of the goods or services. For tourist refunds, you need the original tax-free forms from participating stores and, in most cases, the purchased goods themselves for potential customs inspection.
Digital copies are generally acceptable for cross-border business claims, but keep originals in case the reviewing authority requests them. For tourist claims, validation kiosks scan a barcode on the paper form or the app’s digital version, so make sure the form is legible and undamaged.
Deadlines That Matter
For UK business returns, the filing deadline is one calendar month and seven days after your accounting period ends. Missing it can trigger late-filing penalties and interest charges.
For EU cross-border business refund claims, the general deadline is September 30 of the year following the calendar year in which the VAT was incurred. So VAT paid during 2025 must be claimed by September 30, 2026. Filing early is a good idea, since processing times vary and some countries take several months to review claims.
Tourist refund deadlines vary by country and by the refund service provider, but you typically need to validate your tax-free forms before leaving the country or within a set number of days after purchase. Waiting until a return trip months later usually means missing the window entirely.