08 Nov

HMRC Requirements For Valid Certificate of Status

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Until recently, submission of the Certificate of Status document issued by non EU countries and the supporting cover letter that details any additional company information (such as registered business address) had been accepted by HMRC as sufficient proof of the legitimacy of the company requesting the VAT refund.Over the course of the last few months, claims filed on the UK Tax Office by businesses registered in non EU member countries have been rejected on the basis that the Certificate of Status no longer meets HMRC requirements for a valid certificate which must include ALL of the following criteria:

  • The name, the address and official stamp of the authorising body
  • The company name and address
  • The nature of the company business
  • The company registration number
  • Original document (not a copy)
  • Valid one year from the date of issue

Quipsound have been lobbying HMRC for a review of the changes and the IVA (International VAT Association) and the CIOT (Chartered Institute of Taxation) have also met with senior HMRC leaders in October 2018 to voice their concerns about the un-notified change in requirements.

As it is no longer possible to use Certificates of Status that do not fully meet the above criteria to substantiate 13th Council Directive 86/560/EEC claims on the UK, Quipsound have been working with all bodies involved to find a workable solution. In the immediate term, the IRS have agreed to validate HMRCs form VAT66A which will now be submitted along with the usual 8802 Certificates for any VAT claims submitted to the UK Tax Authority on behalf of US registered companies.

Quipsound are continuing to work with other 13th Council Directive countries on behalf of our global clients to identify an acceptable solution for all parties.

This story was originally posted on VAT Life, Quipsounds quarterly newsletter in association with Essentia Global Services. Click here to see the story and more on VAT Life.

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