EU VAT Refunds

[sirp2000]

HMRC Notice 723A (October 2011) covers the reclaiming of VAT with regard to other member states.
We are registered for VAT and sometimes travel abroad and incur hotel and other subsistence charges. This notice seems to offer us a way of reclaiming the VAT but it’s not clear and even contradictory.

Section 2.3 – this suggests that we can only reclaim VAT on our expenses if we don’t make any supplies to that country, except when VAT is paid by the recipient of our supplies.
So we visit Ireland to make sales calls, we incur hotel and other costs for which we pay Irish VAT. Hopefully we subsequently get some business in Ireland and supply some machines and services. For these we do not charge VAT as this will be payable by the customer direct to the Irish revenue & customs.
Does section 2.3 allow us to reclaim our sales trip expenses VAT or not?
We would also incur costs when we do the installation and commissioning at the customer’s premises. We charge either a blanket amount for the visit or we charge our expenses itemised, at cost.
Does section 2.3 allow us to reclaim our commissioning visit expenses VAT or not?

Many thanks

[sirp2000]

Bumped to the top just in case any kind soul can help.

Many thanks

[Generix]

HMRC Notice 723A (October 2011) covers the reclaiming of VAT with regard to other member states.
We are registered for VAT and sometimes travel abroad and incur hotel and other subsistence charges. This notice seems to offer us a way of reclaiming the VAT but it’s not clear and even contradictory.

Section 2.3 – this suggests that we can only reclaim VAT on our expenses if we don’t make any supplies to that country, except when VAT is paid by the recipient of our supplies.
So we visit Ireland to make sales calls, we incur hotel and other costs for which we pay Irish VAT. Hopefully we subsequently get some business in Ireland and supply some machines and services. For these we do not charge VAT as this will be payable by the customer direct to the Irish revenue & customs.
Does section 2.3 allow us to reclaim our sales trip expenses VAT or not?
We would also incur costs when we do the installation and commissioning at the customer’s premises. We charge either a blanket amount for the visit or we charge our expenses itemised, at cost.
Does section 2.3 allow us to reclaim our commissioning visit expenses VAT or not?

Many thanks

Providing the VAT was properly chargeable to you (i.e. supplier hasn't made a cock up in applying the place of supply rules), and would be recoverable subject to the local rules (in some territories hotel etc bills are a no-no; don't think this applies in Eire tho), and finally that you have the relevant VAT invoices/receipts (preferably showing your UK VAT number).

Then yes, it is all recoverable.