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Posted Wed, 16 Aug 2023 13:57:14 GMT by Michelle Brown
Hi We have received a number of purchase invoices that we have been charged 20% VAT from non-UK businesses. These businesses have UK VAT numbers but are based outside of the UK. Usually if we supply our VAT number then VAT would not be charged. We have now supplied our VAT number so VAT will not be charged from August onwards. However, for the month of July that VAT was charged is it possible to reclaim this back in our UK VAT Return? These are all B2B transactions. Thanks
Posted Tue, 22 Aug 2023 13:32:58 GMT by HMRC Admin 32 Response
Hi,

You would need to go back to the overseas suppliers so that they can issue the correct invoice to you on the basis that you are VAT registered in the UK.
Unfortunately you are unable to recover VAT as input tax where the VAT has been charged incorrectly by the supplier.

Thank you.

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