Purchases in the EU for business uses

[fc959]

Hi, I would like to know how to reclaim VAT on purchases within the EU for business use. Can you request the merchant in the visited country to not charge VAT and give him your VAT number or do you have to reclaim afterwards?

[jpcentral]

The normal process is that you advise the supplier that you are VAT registered in the UK and provide your VAT number. The supplier will then invoice you without charging VAT - although, so far as I am aware, there is no compulsion on the supplier to follow this procedure, but most do.

For situations where this process cannot be carried out a retrospective claim can be made to the VAT authorities in the country from which the goods are purchased. So, for example, a long distance lorry driver purchasing fuel in France can reclaim the VAT by claiming from the Frdench authorities.

Different rules apply in different countries so you need to check.

John Perry
Central Business Services
Loughborough
www.centralbusiness.co.uk