Claiming input VAT

[staenly]

I'm an affiliate marketer with 100% of my income coming from Amazon Luxembourg. I'm below the VAT threshold in terms of my revenue, and anyway, I got advice from Amazon that I'm not required to charge VAT because, under European VAT legislation, the marketing services provided by EU associates established outside Luxembourg are subject to VAT in the country where the recipient of the service is established, i.e. in Luxembourg. Amazon apparently accounts for the VAT due on the supply under the reverse charge mechanism.

Where I'm confused in VAT on input. I have a lot of business expenses (laptop, various subscriptions, rent) where I'm being asked to pay VAT. Does it make sense / am I allowed to register for VAT and claim the input VAT back when I don;t charge any output VAT? I know it's not possible if all your revenues are from exempt goods/services. However, in my case the revenues are not exempt, just outside of the scope as far as I understand. Can I claim input tax back? Many thanks.

[les35]

Yes, you can register for VAT in the UK and claim back input tax.
The rules are in VAT Act 1994, Sch 1, para 10, but are well hidden in HMRC guidance. This is the main link (although the wording is not helpful!): https://www.gov.uk/hmrc-internal-manual ... atreg23250