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Posted Tue, 05 Mar 2024 10:57:02 GMT by Theresa Loney
We are a UK registered VAT company and are hosting an event in Zurich. We have purchased goods from a Swiss company which will be delivered to Zurich. The goods are carrying Swiss VAT of 8.1%. For the UK VAT return, do we classify as Zero-rated? And then can we claim back the VAT from Switzerland? Thanks
Posted Tue, 12 Mar 2024 16:37:12 GMT by Customs oldtimer
If you incur local VAT for goods supplied to you overseas this is outside the scope of UK VAT . You will need to check with the Swiss authorities if they permit reclaim of VAT and if so what their procedures are for overseas companies .
Posted Thu, 14 Mar 2024 15:06:29 GMT by HMRC Admin 2 Response
Hi,

The supply would not need to go on the UK VAT return as the goods are being purchased in Switzerland.

You would need to contact the Swiss authorities regarding the recovery of the tax incurred there.

Refunds of UK VAT for non-UK businesses (VAT Notice 723A)

Thank you.

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