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German VAT Refund

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We have Uk client working in the construction industry for another UK contruction company but the work is taking place in Germany. My client is buying goods from german wholesalers which includes German VAT 19% and using the good on site in germany. Can and how does he claim this vat back from the 1st January 2021?

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By Matrix
05th Mar 2021 14:50

I assume they would offset it against the German output VAT on their German VAT return.

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By Truthsayer
05th Mar 2021 15:29

You and the client do understand that this is supplied and taxable in Germany, don't you?

EDIT; ....or is it? Is it part of a composite supply to a business that belongs in the UK, in which case it might be taxable in the UK. If you don't know, get specialist advice.

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Jason Croke
By Jason Croke
05th Mar 2021 16:37

Post Brexit, you can reclaim German VAT via what is called a 13th Directive refund. It involves you applying directly to the German tax office, using their forms and the invoices you wish to reclaim, the German tax office will then determine if they will repay these costs or not.
https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/va...

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By Cheshire
05th Mar 2021 16:46

Folk seem to think, just because something shows 'vat' that it is reclaimable on their UK VAT return.

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