Claiming Input VAT for EU Purchases

Claiming Pre-registration Input VAT for retail purchases from the EU

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I recently registered for VAT for my online business and am now preparing my first VAT return. During the past four years I have made a considerable number of retail purchases from EU retail outlets, both online and direct from EU stores. I still hold these purchases in stock and plan to resell. I have paid VAT in the relevant EU countries from EU VAT registered sellers (not UK registered). Can I claim this Input VAT on my first VAT return?

Replies (9)

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By Ruddles
26th Feb 2017 13:42

No

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Replying to Ruddles:
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By albusiness
26th Feb 2017 13:55

Thanks. I've been searching for a definitive HMRC statement about this but can't find one. I would have thought that, as I will be paying output VAT on the sales, I should be able to offset the input tax which was incurred pre-registration.

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Replying to albusiness:
By Ruddles
26th Feb 2017 14:16

albusiness wrote:
I've been searching for a definitive statement about this but can't find one.

Now you have one.

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Replying to Ruddles:
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By albusiness
26th Feb 2017 15:16

Thanks again. Can you point me to the relevant HMRC page which specifically states that pre-registration EU Input VAT cannot be reclaimed?

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Replying to albusiness:
paddle steamer
By DJKL
26th Feb 2017 15:39

Can any non UK input vat be claimed on a UK vat return, (acquisition treatment excepted) whether before registration or whilst registered (where on goods it ought not to be charged if coming into UK)?

For a start, what has been charged is not vat.

https://www.gov.uk/guidance/vat-refunds-for-uk-businesses-buying-from-ot...

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Replying to DJKL:
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By albusiness
26th Feb 2017 17:51

Many thanks for the link and sensible reply. That was exactly what I was looking for.

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Replying to DJKL:
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By shaun king
27th Feb 2017 09:57

What has been charged is VAT just not UK VAT and the refund scheme can't apply as the business wasn't registered for VAT when it incurred the non UK VAT.

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Replying to shaun king:
paddle steamer
By DJKL
27th Feb 2017 10:04

shaun king wrote:

What has been charged is VAT just not UK VAT and the refund scheme can't apply as the business wasn't registered for VAT when it incurred the non UK VAT.

You say VAT and I say MOMS,
VAT, MOMS
MOMS. VAT
Lets call the whole think off

(The new anthem of the post Brexit UK)

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Replying to albusiness:
By Ruddles
26th Feb 2017 18:06

Look, you said that you couldn't find definitive guidance from HMRC. You've come on here looking for free advice, and have been given the conclusive answer. Which you still don't seem to accept.

There are NO circumstances in which non-UK VAT can be claimed on a UK VAT return. If that is still not good enough for you, sod off and go and find (and pay) an accountant to give you the chapter and verse that you want.

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