Note 6. VAT Receivable

On January 1, 2021, VAT rules relating to imports and exports between the UK and EU changed as a result of the UK’s departure from the EU. For the three months ended March 31, 2023 and the year ended December 31, 2022, the Company recorded a receivable in the amount of approximately $510,000 and $433,000, respectively, for amounts available to reclaim against the tax liability from UK and EU countries.