Hi everyone, thanks a lot for reading this.
I'm the sole director of a UK-based VAT-registered limited company. Before I started trading and before I was VAT-registered, I purchased web hosting from a US-based company. They are registered for VAT MOSS in the UK and charged me UK VAT at 20%, which I paid. This was carried out as a B2C transaction. The only way they allow B2B transactions is by providing a valid VAT number, which I did not have at the time. I have now supplied this, meaning they won't charge any VAT in future and I'll follow the reverse charge procedure, but they do not refund VAT on payments already made.
I have just spoken to HMRC about how to reclaim the VAT already paid, and they stated very clearly and confidently that I should just treat it as I would any other UK VAT paid and reclaim it as UK VAT on my next VAT return. Is this correct? I've read so many conflicting opinions on this matter, but was wondering whether the fact they were VAT MOSS registered in the UK meant it was allowable?
I know that in future, no VAT will be charged from the hosting company and I'll put the VAT through my VAT return using the reverse charge procedure but was very clearly told by HMRC there was no need to do this in this case and to just follow standard procedure for reclaiming the VAT as if I'd paid it to a UK supplier.
If anyone with experience of this could confirm this I'd really appreciate it.