Companies to whom English VAT is charged are entitled to a refund of this VAT (insofar as the entrepreneur performs VAT-taxed services). Due to Brexit, the regulation in the United Kingdom now states that a refund can be submitted within six months after the end of a certain year and no longer within nine months. The six-month period also no longer starts after the end of a calendar year, but of another period (the so-called ‘prescribed year’): 1 July to 30 June.

Entrepreneurs who have paid English VAT in the period 1 July 2020 to 30 June 2021 must now have reclaimed this VAT by 31 December 2021.