VAT back help please

[zidek]

how and where we can claim VAT back on goods bought in UK and sell in EU(Czech repuplic, Slovakia, Poland) ?
Thank you for help. Any answer appreciated.

[Newhere]

you did not say if you are an individual or a business registered for VAT in Czech, Slovakia or Poland.


Only non-EU residents can claim VAT back when leaving UK.
e.g you buy laptop in PCworld and let them know you are a visitor and going back home (Japan) in a while. they give you a specific invoice which you can show at the Airport to Custom and you will get the VAT refund on the airport when leaving UK.

In your case you are an EU resident. so no you can not claim it back.

However If you are a registered VAT business in say Czech Republic then you can tell the supplier in UK that you are VAT registered then they should not charge you (17.5%) VAT but you will have to charge yourself the Czech VAT (20%) on the import purchases to Czech republic you made in UK to claim it back and obviously pay the Vat on sale when due..

The businesses in UK might use this site to verify the VAT you present them
http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN


Check Czech Republic VAT regulation summary
http://www.cfe-eutax.org/taxation/taxation/value-added-tax/czech-republic
http://www.worldwide-tax.com/czech/cze_value.asp

[zidek]

company is registered for VAT in Slovakia. Slovakian tax office said to us pay VAT in Slovakia as well. I think they just don't know how to help us. Thank for help anyway.

[Newhere]

they are right..
Tell your UK supplier you are VAT registered in Slovak providing your VAT number and they should not charge you VAT..
http://tinyurl.com/UK2SlovakVAT

say you bought 5000 euro stock in UK and was not charged VAT on it.
when you receive stock in Slovak you add on your VAT return 5000x19%=950 as your input vat.. the rest is as usual for sale..

source: 19% VAT
Tax rates in Slovak..
http://www.worldwide-tax.com/slovakia/slo_other.asp
remember
UK to EU Country Standard Rated (17.5%) – The place of supply is the country in which the transport begins.
UNLESS:-Where a non UK customer provides a non UK VAT number, the place of supply becomes the customers country and the customer self accounts for VAT under a reverse charge and is outside the scope of UK VAT.
source:http://www.removalgroup.com/REMOVALS-VAT-GUIDE.htm


Recast 6th Directive, Council Directive 2006/112/EC, Title V, Chapter 2
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:en:PDF
Place of an intra-Community acquisition of goods
Article 40
The place of an intra-Community acquisition of goods shall be
deemed to be the place where dispatch or transport of the goods
to the person acquiring them ends.
Article 41
Without prejudice to Article 40, the place of an intra-
Community acquisition of goods as referred to in Article 2(1)
(b)(i) shall be deemed to be within the territory of the Member
State which issued the VAT identification number under which
the person acquiring the goods made the acquisition, unless the
person acquiring the goods establishes that VAT has been applied
to that acquisition in accordance with Article 40.
If VAT is applied to the acquisition in accordance with the first
paragraph and subsequently applied, pursuant to Article 40, to
the acquisition in the Member State in which dispatch or
transport of the goods ends, the taxable amount shall be reduced
accordingly in the Member State which issued the VAT
identification number under which the person acquiring the
goods made the acquisition.
Article 42
The first paragraph of Article 41 shall not apply and VAT shall be
deemed to have been applied to the intra-Community acquisition
of goods in accordance with Article 40 where the following
conditions are met:
(a) the person acquiring the goods establishes that he has made
the intra-Community acquisition for the purposes of a
subsequent supply, within the territory of the Member State
identified in accordance with Article 40, for which the
person to whom the supply is made has been designated in
accordance with Article 197 as liable for payment of VAT;
(b) the person acquiring the goods has satisfied the obligations
laid down in Article 265 relating to submission of the
recapitulative statement.

[Generix]

remember
UK to EU Country Standard Rated (17.5%) – The place of supply is the country in which the transport begins.
UNLESS:-Where a non UK customer provides a non UK VAT number, the place of supply becomes the customers country and the customer self accounts for VAT under a reverse charge and is outside the scope of UK VAT.
source:http://www.removalgroup.com/REMOVALS-VAT-GUIDE.htm

I could be wrong but isn't this the old POS rules for transport - not supply of goods (which probably came to same result anyway in most cases).

Transport now falls under Art 44 (where customer belongs)

[Generix]

company is registered for VAT in Slovakia. Slovakian tax office said to us pay VAT in Slovakia as well. I think they just don't know how to help us. Thank for help anyway.

In answer to your question - I think your best bet is to go back to your supplier. If they have got your Slovak VAT no and the commercial transport evidence they need they should revise their invoice and treat it as an intra community dispatch.

If you arranged transport of goods then you may need to provide your supplier with copies to satisfy their requirement else you may suffer double taxation as you suggest you have.

If the UK supplier refuses then you may recover the VAT via 8th directive (via Slovak online portal) - although if HMRC see this as a proper EC dispatch then it's not properly chargeable VAT and will not refund you, instead they will suggeest you go back to your supplier.

If goods went direct to your customers in Czech / Poland then you could have used triangulation. Not sure if its practical to do this retrospectively.