The purchase was made from a US firm that has an EU-prefixed VAT number. VAT was charged at the local/UK rate in accordance with VAT MOSS rules. Does that mean that:
1. HMRC have the VAT, and it can be reclaimed via Box 4 alone? Or
2. The seller's nominated country of registration has the VAT and it can be reclaimed throught the electronic cross-border refund system? Or
3. Something else?