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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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.
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...
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.