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Where Taxpayers and Advisers Meet

EU pre registration VAT

Peter3
Posts:12
Joined:Sun Apr 12, 2009 12:35 am
EU pre registration VAT

Postby Peter3 » Mon Feb 26, 2018 7:44 pm

Hi when stock has been bought from an EU country and vat paid BEFORE registration in the UK, how is this reclaimed if still in stock at date of registration? Thanks

AdamS93
Posts:268
Joined:Tue Sep 26, 2017 6:28 pm

Re: EU pre registration VAT

Postby AdamS93 » Mon Feb 26, 2018 8:20 pm

You will need to claim a refund under the Electronic Cross-Boarder Refund Scheme. There are minimum amounts claimable and if you claim over a certain amount you have to provide evidence.

Generally, it is only worth it if you're talking large sums or you have the time on your hands to complete it. There is so many little rules most of which can be found in SI 1995/2518 Reg 173


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