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Articoli Correlati: Brexit - VAT - refund regime

Exceptional deadline, provided for by art. 51, c. 3 of the Agreement on the withdrawal of the United Kingdom and Northern Ireland from the EU (Brexit), brought forward to March 31, 2021, instead of the ordinary deadline of September 30, for requests for reimbursement of VAT 2020 in relations with the United Kingdom under the procedure provided for by Directive 2008/9 / EC, of ​​VAT payable in the year 2020 relating to transactions in the United Kingdom by entities established in the EU and vice versa. For VAT refunds relating to 2021, on the other hand, new rules with a double track will apply: purchases and imports of goods in relations with Northern Ireland remain under the umbrella of Directive 2008/9 with the normal deadline, while purchases of services and mixed purchases of goods and services in relations with Northern Ireland and all purchases in relations with the rest of the United Kingdom are governed by the Thirteenth Directive and by art. 38 ter of the VAT decree, if requested from Italy, and by local regulations, if requested from the United Kingdom.