Input VAT reclaim for goods purchased in EU

Guidance on claiming back Input VAT paid on goods in EU and then exported to UK

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Is it possible to reclaim Input VAT paid in France for my UK VAT registered business? I am looking to purchase goods from a B2C business in France, so they don't have any obligation to, nor will they zero the VAT. If I purchase goods in France and export back to UK (again paying UK input VAT at the point of import via Courier) am I eligble to put in a claim (under 13th Directive) to reclaim the Input VAT paid on the goods in France? 

Replies (7)

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Ivor Windybottom
By Ivor Windybottom
30th May 2024 11:31

You need French advice - exporting goods from France may trigger an obligation to register for VAT as a NETP in France. Refunds under the 13th Directive are not usually possible where a VAT registration exists.

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Replying to Ivor Windybottom:
By newtothisgame
30th May 2024 13:30

Tank you I will look further into this however nothing i have seen so far suggests that it is necessary to register for VAT in France if you are not carrying out business activities there. I will admit i am not an expert here hence my questions.

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By SteveHa
30th May 2024 14:06


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Replying to SteveHa:
By FactChecker
30th May 2024 15:57

Business-to-Consumer ... another ugly, but common, acronym where a digit is pointlessly introduced just to confuse those over 40!

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By carnmores
31st May 2024 12:37

why cant you get the Frech company to send them directly to UK?

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Replying to carnmores:
By newtothisgame
31st May 2024 13:25

They don’t ship goods themselves. So I have to sort out the shipping myself .

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