HM Revenue & Customs

How long a period can my application cover?

Your application must normally cover a period of not less than 3 calendar months and not more than 1 calendar year, but it may be shorter than 3 calendar months where it covers the 'remainder' of a calendar year, for example, where it begins after 1 October. Within a calendar year you could file 2 applications covering 5 months each, and 1 covering the remaining 2 months.

Please note: If the UK leaves the EU with no deal, the rules on reclaiming VAT from EU Member States will change. Further information on how this will affect the VAT EU refunds service can be found on