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Reclaim of VAT on lorry diesel in EU

Reclaim of VAT on lorry diesel in EU

I cannot seem to get my head round how to make a reclaim for lorry diesel purchased in France mostly, sometimes Germany, Spain, etc.

Purchases are mostly on Shell Card so the information is readily available.  Do we also need to send the little slips issued at the pump as well as the .pdf invoices supplied by Shell online.

Some fuel expenses are made by Barclaycard - again, is the statement enough or are the tiny slips required too? 

 Very occasionally payment is made in euros in cash, again a tiny receipt slip is held for the purchase

Will take ages to scan all those in..

Do we make the claim online on Form VAT65A ?

Is VAT on fuel reclaimable anyway?  For information, the company is a Removals company for private individuals - either moving to EU or back from EU and as the customers are private individuals we charge a UK invoice with VAT at standard rate, as the total for the year is under the French de minimus limit (e100,000).

Just trying to put the claim in for period 1st January 2011 to 31st December 2011 and am aware that the 30th September deadline is rapidly approaching..



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09th Aug 2012 14:31

VAT Form 65 A should only be used if the business is NOT vat registered.

Othewise, you will use the online services.

Full details are on the HMRC website


TO answer the question re the receipts the site says:-


You won’t normally be asked to send scanned documents for purchases or imports with a value less than 1,000 euro, or 250 euro for fuel purchases. You should check the websites of the countries concerned to find out their requirements.

Are your sure you are correctly charging UK VAT? Would it not be trasnport of goods, in which case the place of supply to non businesses is where the transport starts?




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By jeh
to cheekychappy
09th Aug 2012 17:34

Thanks for the link, I will check that now.

The company actually move people from one country to another, they are Removalists.  They pack (often) at the old UK House and go to France, unpack at the new House.  So its not goods, I dont think...unless anyone says differently?

And as it is supply to non-business and it is below the threshold of the country where the service is supplied, I thought UK VAT was applicable?

Really appreciate any comments on this..

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09th Aug 2012 18:05

Moving people

Aren't you moving the people's possessions rather than the people themselves? Aren't those possessions goods? Isn't the packing and unpacking simply for the better enjoyment of the main supply of moving the possessions?

I'm inclined to agree with mawallace that you're making a B2C supply of moving goods, which if it begins in one EC member state and ends in another, takes place in the starting member state.

When you're moving people's possessions from the UK to France, you're correctly charging VAT, but when you move people's possessions from France to the UK, you've got a supply in France.

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By jeh
09th Aug 2012 18:52

Thanks.. Their threshold is euros 100,000 for needing to register for VAT in France..

So two aspects.. should no VAT be charged on moves from France to UK

Secondly, can the TVA be reclaimed, regardless of whether it is a UK to France or visa versa, as it is a B2C transaction which is VAT-able.

Or are we not allowed to reclaim VAT on moves from France to UK

What happens if the truck does a move out and a return load for a separate customer.

Be grateful for advice again.

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09th Aug 2012 19:20

If it B2C - then it is the conuntry in which the customer belongs i.e where the trasport starts that govens the VAT rate - it is zero rated if in the EU and not in UK


Suggest you contact an accountant or VAT helpline.


As the VAT realtes to supplies by your business - you can recalim the VAT


YOu need to look at each transaction for each customer

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09th Aug 2012 21:07

Not zero-rated

I essentially agree with mawallace, but where the supply is not in the UK, the supply isn't zero-rated, it's outside the scope of UK VAT.  So it isn't included in your box 6 figure, although it is reportable on your EC Sales List.

To the extent that you've incorrectly accounted for VAT previously (I believe your treatment is correct prior to 1 January 2010) you can go back and reclaim it. HMRC will argue unjust enrichment, but if you can argue (and potentially demonstrate it to a tribunal) that you would otherwise have been able to (and would have done) charge a higher price (such that you've effectively borne the cost of the VAT) that argument should be defeated.

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By jeh
10th Aug 2012 02:36

Thanks for this, much appreciated.

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