VAT Refunds from Other EU States

A UK VAT registered business may only claim a VAT refund from other EU countries where all the following conditions are met:

• The business is not VAT registered or liable to be VAT registered in the EU country in which the claim is to be made.
• The UK business does not have a place of business or other residence in the other country.
• The expenses that are being claimed are for business purposes.
• The UK Company holds original invoices for all expenditure.
• During the refund period the UK business did not supply any goods or services in the Member

State of refund with the exception of:

i) transport services and services related to the international carriage of goods
ii) supplies of goods or services where VAT is payable by the person to whom the supply is made.

It is important to note that although a UK VAT registered business submits the form to HMRC, the actual request for a refund is dealt with by the EU country where VAT is being claimed. HMRC will make some initial checks to the suitability of an applicant e.g. a business which only makes exempt supplies would not have their application forwarded to another member state (as no VAT would be refundable).

If you think you may have VAT to reclaim we can help.

Please note that the deadline for recovery of expenses incurred during 2010 calendar year is 30 September 2011.

Disclaimer – Please note: The ideas shared with you in this article are intended to inform rather than advise. Taxpayers’ circumstances do vary and if you feel that tax strategies we have outlined may be beneficial it is important that you contact us before implementation. If you do or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

If you like this article and would our FREE updates sent straight to your inbox then subscribe to our monthly newsletter

Subscribe

Get in touch

To find out more about how we can help you or your business, call us on 0808 144 5575 and speak to a member of our team. Alternatively use our contact form to send us a message or arrange a callback.

CALL 0808 144 5575

or

Contact Us

All content © 2015 Armstrong Watson. All Rights Reserved. Website by Simon Pighills.

Armstrong Watson LLP is a limited liability partnership registered in England and Wales, number OC415608. The registered office is 15 Victoria Place, Carlisle, CA1 1EW where a list of members is kept. Armstrong Watson Accountants, Business & Financial Advisers is a trading style of Armstrong Watson LLP. Armstrong Watson LLP is regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities.

Armstrong Watson Audit Limited is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales. Registered as a limited company in England and Wales No. 8800970. Registered office: 15 Victoria Place, Carlisle, CA1 1EW

Armstrong Watson Financial Planning Limited is authorised and regulated by the Financial Conduct Authority. Firm reference number 542122. Registered as a limited company in England and Wales No. 7208672. Armstrong Watson Financial Planning & Wealth Management is a trading name of Armstrong Watson Financial Planning Limited. Registered Office: 15 Victoria Place, Carlisle, CA1 1EW