EU VAT Refunds

EU VAT Refunds

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Is it possible to claim an EU VAT refund on an expense that was incurred prior to the UK VAT registration date. I think not, but can't find reference to this either in HMRC guidance or the EU Directive?

Also, when using the HMRC system to claim a refund, is there a maximum number of purchases that you can input? If yes, is there a way around this?

Many thanks in advance!

Replies (5)

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By shaun king
15th Sep 2016 14:35

You have to be registered in the UK to claim an EU refund. There is no maximum numberv of purchases by you claim quarterly if you want to.

Thanks (1)
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By stacksbookkeeping
15th Sep 2016 16:34

I looked for the answer to this question a couple of weeks ago - I'd love to see a link to some definitive advice on recovering EU VAT incurred prior to registration if someone can provide it?

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By charlb
15th Sep 2016 17:30

Hi - thanks for the responses. In the meantime I resorted to the HMRC Hotline (twice to be sure). The answer is no, you can't claim for EU VAT suffered prior to UK VAT registration. I was referred to Notice 723A para 2.4a - which says that the applicant must be a taxable person during the period of refund, hence this will only apply from the date of VAT registration.

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By stacksbookkeeping
15th Sep 2016 17:48

Good work @charlb - gonna have a read. Many thanks and sorry for being absolutely zero help!

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By shaun king
15th Sep 2016 18:55

COUNCIL DIRECTIVE 2008/9/EC is the originating Directive for the VAT recovery in this instance.

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