Readers are reminded that an application to reclaim VAT incurred in another EU country can be made to that country via HM Revenue and Customs (HMRC) provided the claimant business is registered for VAT in the UK and is not VAT registered, or does not have to be VAT registered, in the country to which the claim applies. Refunds are not available in most cases if a taxable supply has been made in the other country during the period in which the claim was made.
Other conditions that must be met are:
- The business does not have a place of business or other residence in the other country;
- Appropriate documentation is held to justify the claim; and
- The expenses were incurred for business purposes.
Time limits apply to the making of all VAT claims, so if you think you are eligible to make a claim, do not delay.
HMRC's website provides general guidance on this topic.