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Posted Tue, 04 Jul 2023 16:36:02 GMT by
We are a small business in the UK which is selling luxury goods from the UK to overseas countries. As stated on the website of UKGOV, if we sell, send or transfer goods out of the UK, we do not normally need to charge VAT on them. We can zero rate most exports from Great Britain to any destination outside the UK. Therefore, I believe we can reclaim all the VAT tax that we already paid for purchasing those items. If my understanding above is correct, I wish to ask about a few questions below about VAT repayments. 1) Is VAT registration the way to reclaim VAT tax that we've paid so far? If not, how can we do VAT tax reclaim? 2) We've already submitted the monthly VAT refund request to HMRC in Mar 2023 via online submission. And later we found 2 messages on the VAT online system, one is telling us about payment delay and the another one is telling us that the amount that we calculated is incorrect. However, we've never received any letter/ post from HMRC about the details or explanation about the refund even they said they've already done so. We've tried to contact HMRC via online request form and phone, but none of them is working. May I know if there is any contact window that can be shared for following my case?
Posted Mon, 10 Jul 2023 08:32:57 GMT by HMRC Admin 32
Hi,

You are entitled to recover VAT as input tax which relates to taxable supplies which you make. An export of goods outside the UK is a taxable supply and so you will be able to recover the VAT related to these exports.

Please see below for the conditions for the recovery of VAT.

Introduction to input tax

Registering for VAT and submitting the claim on a VAT return is the correct way of recovering this VAT.

Please contact our VAT team so that we can get a progress on your repayment claim.

VAT: general enquiries

Thank you.

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