If VAT-registered businesses have bought goods and services for their business in an EU country they have until 30 September 2020 to claim a refund.
Businesses often incur VAT in the EU in the course of their business, but as this VAT cannot be claimed on a UK VAT return, businesses must seek to claim this VAT through the EU VAT refund scheme. 
The minimum amount a business can claim varies based on each EU country, but is generally:

• €400 for claims of more than three months but less than a year
• €50 for claims for a whole year or the period between your last claim and the end of the year.

The deadline for submitting EU refund claims is 30 September of the following year and therefore any EU VAT incurred in 2019 must be claimed by this date. Claims cannot cover more than a calendar year or less than three months unless that is all that is left of the calendar year.
Businesses can, however, claim for items missed on earlier claims if they relate to VAT paid in the calendar year they are claiming for.
Business can reclaim EU VAT using HM Revenue & Custom’s (HMRC’s) VAT online services as long as they are registered to do so.
Generally, you are not required to send any paper invoices or other documents with a claim, but some countries do request scanned invoices over certain amounts. Therefore, businesses should keep all of the original invoices and other documents supporting a claim as they may be needed at a later date.
When a claim is submitted HMRC will acknowledge it and provide a reference number, which should be retained for follow up queries.
Here to Help
VAT can be complex and it is important that you are compliant with the rules of this scheme. If you need assistance with an EU VAT refund, please contact us.