Indirect import into EU

Indirect import into EU

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As a UK VAT registered Ltd company, we bought some goods from India and had them shipped directly to Slovenia for processing prior to shipping them to our warehouse in the UK for sale in the UK.

20% slovenian VAT was charged on import to that country. Can we claim this on our UK VAT return as though it was suffered by us on import from rest of world?
Mark

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By AnonymousUser
11th Sep 2007 19:17

VAT 65
Thanks.

The National Advice Line have suggested that a VAT 65 should be lodged with the Slovenian authorities and are sending a VAT 66 to us to send along with it, to prove that we're UK VAT registered.

I guess we can only try?!

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By theaardvark
11th Sep 2007 16:01

Probably not.
You may be able to claim the VAT from the Slovenian Government by was of an 8th Directive Refund claim if Slovenia has implemented that requirement in its domestic legislation.

However, even if the legislation has been implemented, it is possible that the claim would be blocked because alternative relief is available. It is possible that Slovenia will have a temporary import relief available whereby VAT and Duty need not have been paid as the goods were to be shipped to the UK after processing. VAT and Duty would then have become due in the UK. This may not be available retrospectively.

As these reliefs will be governed by Slovenian legislation you would need to speak to a Slovenian Tax Specialist for any more definite advice. Unfortunately, I suspect that not too many of them frequent these forums.

Regards

Paul Taylor
Senior VAT Consultant
Dains

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By theaardvark
12th Sep 2007 15:03

.
You can get a copy of the Slovenian Govt.'s own version of the form from its website here:

http://www.durs.gov.si/fileadmin/durs.gov.si/pageuploads/Obrazci_ANG/VAT_refunds.pdf

Extracts of the relevant Slovenian Law are also available in English:

http://www.durs.gov.si/fileadmin/durs.gov.si/pageuploads/Obrazci_ANG/VAT_Act_-_74._clen_feb07.pdf

Regards,

Paul

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