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How to claim VAT from good purchased withen the EU

How do I claim VAT back from equipment that I purchased in Poland?

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I bought a camera in Poland for business use, and paid including VAT.  I then bought it back into the UK. I have a VAT invoice. How do I claim the VAT back? Just via the usual VAT return?

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Psycho
By Wilson Philips
11th Jun 2019 20:58

You should provide proof of ‘import’ into the UK to the Polish supplier, along with your VAT number, and ask them to refund the VAT. But good luck with that. What you cannot do is claim back non-UK VAT on a UK VAT return.

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By frankfx
11th Jun 2019 22:56

You made a business decision.
A business purchase .
In Poland.
Did you have a Tyskie to hand?
Did n't the vendor helpfully draw your attention to the VAT recovery opportunity.
If the VAT at stake amounts to small beer then not much is lost.

At least you can get tax relief on irrecovered VAT.

HOW much VAT is at stake?

A DSLR camera with good selection of telephoto lenses is pricey.

But then you would have undertaken pre purchase research on all things tax.

May be worth a Ryanair return flight to obtain paperwork if vendor proves obstructive.

Question. Would tax relief be available on such an expense ?

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Replying to frankfx:
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By magicmat
12th Jun 2019 00:21

That is one complicated answer!

The VAT amounts to £400+ . It was still beneficial to buy from there, but obviously the £400+ would be appreciated.

I won't get the VAT refunded by the supplier, it was all tied up to a promo that Canon were running for them.

So, is the answer "No, I cant claim back VAT"? Or - can I claim it from Poland?

Tax Relief? I don't understand the question...

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Replying to magicmat:
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By SXGuy
12th Jun 2019 08:10

Tax relief, if you can't claim the vat back you claim the whole cost as an expense, so you are claiming the vat element to reduce your tax. Either way, your using it to reduce your liability.

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Replying to SXGuy:
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By magicmat
12th Jun 2019 09:07

Ahh I see! So 20% of the 22%. Yes, that is something, thanks for the positive spin!

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Replying to magicmat:
Psycho
By Wilson Philips
12th Jun 2019 10:37

Whether or not it was part of a promo should be irrelevant. The supplier should refund the VAT on production of evidence of 'dispatch' to the UK. But you may already have discovered that trying to deal with the Poles on VAT matters is exasperating.

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By paul.benny
12th Jun 2019 10:19

There's a relatively simple online process to recover VAT suffered in other EU member states. Here:

https://www.gov.uk/guidance/claim-back-vat-paid-in-the-eu-if-youre-estab...

(edited to delete critical remark)

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Replying to paul.benny:
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By magicmat
12th Jun 2019 09:37

This seems to relate to services and consumables from within that country. Not for goods that were bought and removed from the country. Do you have experience of claiming on VAT on goods bought in the EU?

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Replying to magicmat:
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By paul.benny
12th Jun 2019 10:18

Your right that the process mostly relates to services and indeed it's a good while since I had to do one of these claims for anything other than travel and related expenditure.

Reason code 10 would appear to cover your camera, which probably falls under code 10.1 as a tool of your business.

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Replying to paul.benny:
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By magicmat
12th Jun 2019 10:34

Thank you. So any advice for where I can find the form to complete? I can't find anything on the portal, and none of the online guides tell you what form needs completing, only to go online!

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Replying to magicmat:
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By paul.benny
12th Jun 2019 11:13

You access a claim through your online VAT account. Sorry - I can't direct you to specific page.

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Replying to paul.benny:
Psycho
By Wilson Philips
12th Jun 2019 10:34

The problem is that the supplier should be the one to refund the VAT. Refund applications do not generally cover goods sent or taken to another member state.

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Replying to Wilson Philips:
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By paul.benny
12th Jun 2019 11:21

You're not wrong. Most of the time, goods are conventional cross-border suppliers with a reverse charge applies. In a retail scenario, a seller isn't going to zero-rate as he has no evidence of the goods leaving the country.

That's why there is scope within the process set out in VAT 723a for recovery of VAT on goods - even goods for resale - handed to the buyer.

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Replying to paul.benny:
Psycho
By Wilson Philips
12th Jun 2019 11:44

Where is that scope referred to? (I'm not saying that you're wrong, but I can't see anything that specifically permits such a refund, unless the exclusion from scope applies only to goods "sent" to another member state and not to goods collected and taken to another member state.)

What should have happened is that the retailer should have charged the full amount, but treated the VAT element as a deposit pending evidence of the goods leaving the country.

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Replying to Wilson Philips:
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By paul.benny
12th Jun 2019 12:07

It's tucked away in the reason codes given in para 4.8

10.1 is tools - which I would argue clearly applies to the OP's (apparent) business.
10.14 is goods for resale.

In general, a VAT-regisered trader can recover all input tax suffered unless it’s specifically blocked (eg VAT on cars in UK, part of travel and subsistence in Germany). And logically (although VAT isn't always logical, it usually is), if this would be recoverable VAT for a Polish trader, it should be recoverable for UK trader.

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Replying to paul.benny:
Psycho
By Wilson Philips
12th Jun 2019 13:06

But those codes simply refer to the nature of the goods. They do not deal specifically with the question of goods that have been dispatched to the UK.

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Replying to Wilson Philips:
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By paul.benny
12th Jun 2019 14:02

Agree. Ultimately recoverability may depend on whether the invoice is addressed to the business and whether there is any acceptable evidence of removal of goods from Poland.

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By magicmat
12th Jun 2019 23:36

The invoice does have my business address on it - its a video production company and this is a new camera. There is no mention of delivery, or collection, on the paperwork. Just that it has been paid for.

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