Input VAT suffered in EU

Input VAT suffered in EU

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Hi all

I have a consultancy business that has undertaken a one off project in the Netherlands.

I prepare the VAT return and don't have much experience with VAT within the EU. I'm happy everything has been dealt with correctly re the reverse charge, so no VAT is payable to HMRC for this one off piece of work. I'm also aware of the HMRC EU refund procedure, however my question is, does this apply to all input VAT suffered? Can anything be claimed on the UK VAT return? The client has suffered VAT on overseas food, drink, hotels etc.

Thanks

Replies (4)

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By shaun king
29th Mar 2015 20:10

NO

UK VAT on a UK VAT return - anything else on the appropriate country's VAT return if registered there, if not refund procedure but every Member State has different rules on deductability.

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By pedre
29th Mar 2015 20:44

Thanks Shaun. That was my understanding, just wanted confirmation, much appreciated.

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By Gem7321
30th Mar 2015 15:11

It's been a while since I did one but some countries would only process if the VAT value was over 100 euros. 

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By Vered Welsh
06th Apr 2015 11:31

Minimum Value

The minimum values for EU VAT refund claims are currently €50 for a full year claim.  If the claim is for less than the full calendar year (but at least 3 months) than a minimum of €400 applies.

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