VAT claim by UK client for Export

VAT refund claim by UK client for goods collected from business premises indicating to be exported

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Hi,

My client dealing in  furniture and VAT registered.One of the customer ( UK resident) requested the VAT charged should  be refunded as it is to be  export. The customer had collected the furniture from clients business premises  indicating she is planning to export to African country. Appreciate if some one can advice me  can we refund the VAT?  Suppose if we want to refund the VAT what document we should request from the client as proof of export?

Thanks in advance for any response I receive

Replies (5)

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By Ruddles
17th Sep 2017 21:44

If customer is a UK resident individual, the sale cannot be zero-rated.

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By tom123
17th Sep 2017 22:22

The customer who actually exports the goods gets to zero rate that sale, and thus claim back your VAT on the next return.

The other parts of the chain (ie UK-UK) charge vat as normal.

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Replying to tom123:
By Ruddles
18th Sep 2017 08:24

But if the customer is a non-registered person?

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chips_at_mattersey
By Les Howard
18th Sep 2017 08:27

You can read HMRC Notice 704, and see if this applies to the transaction: https://www.gov.uk/government/publications/vat-notice-704-vat-retail-exp...

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Replying to leshoward:
By Ruddles
18th Sep 2017 09:30

That did occur to me, but since the customer is UK-resident I thought it unlikely to apply. I'm assuming also that a VAT refund document wasn't completed at the time of sale (it it had been, I doubt that the query would have been raised).

No harm in checking, though.

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