Managing VAT reclaims on materials bought from European suppliers

[Fallingditch]

(I'm sure this has been covered somewhere before but unable to find it ...)

 

If its for a new build home, and the Invoices from UK suppliers are in my name, then I should be able to claim the VAT back from HMRC.

 

I know that several other self builders have sourced materials from European suppliers. I am about to do the same.

 

Two issues:

- if the foreign supplier charges me VAT, and the VAT is collected by (say) the German Tax Authority, are HMRC really going to let me claim it back from HMRC? 

- more sensible would be for me to request the supplier to zero rate the goods?  would they do that?

 

Does anybody have experience of this please? Perhaps even naming VAT-helpful foreign supplier companies?

 

 

 

[TerryE]

Yes, Megabad -- except that we haven't actually claimed yet since you can only put in the claim once after the building is signed off as complete.  The reclaimable element is the actual VAT claimed at the exchange rate which pertained at the transaction so you will need a record of your CC bill or Fx deal so that the HMRC can verify the actual £/€ rate used.

[Temp]

2 hours ago, Fallingditch said:

- if the foreign supplier charges me VAT, and the VAT is collected by (say) the German Tax Authority, are HMRC really going to let me claim it back from HMRC? 

 

Yes. I've done it. No problem at all.  In my case I reclaimed Belgian VAT (BTW) which was 21% (at a time when the UK VAT was 17.5%).

 

In Germany VAT is called Mehrwertsteuer (MwSt).

 

[Temp]

PS The reclaim form requires you to declare that you are only reclaiming VAT on goods "bought or imported from a VAT registered supplier" (para 25).

 

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/487894/VAT431NB_form_and_notes.pdf

 

Most companies will put their VAT number on the invoice and that includes reputable EU/German companies. Perhaps check of their VAT/MwSt number is on their web site?