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Posted Fri, 24 Nov 2023 12:40:00 GMT by
We have the following situation: EU-based company A has a UK VAT number. Recently, it received an invoice from a UK company for a service provided in the UK. This invoice contains UK VAT. Now, the question is whether Company A can recover this VAT. The company only has a UK VAT number and not an EORI number. Additionally, we need to know about the costs associated with creating an EORI number and how long it takes to obtain one after the request is made.
Posted Tue, 28 Nov 2023 09:49:57 GMT by HMRC Admin 21 Response
Hi
If company A are VAT registered in the UK and they incur VAT then they can look at recovering this VAT as input tax if it is in the course of their business.
Please see the link below;
10. Introduction to input tax
If you need to apply for an EORI number then there are no costs associated with this and is normally a quick turnaround.
Please see below:
Get an EORI number
Thank you.
Posted Tue, 28 Nov 2023 10:03:34 GMT by
Hello HMRC Admin 21, Thank you for your reply. So I understood correctly, that EU-based company A can recover VAT even if it doesn't have an EORI number but only has a UK VAT number? Thanks
Posted Tue, 28 Nov 2023 16:21:51 GMT by Customs oldtimer
An EORI number is an importer/exporter identification. It is only ever used to identify the exporter or importer on a customs declaration. An EORI would not be required for a service in the UK .

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