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Posted Wed, 30 Nov 2022 22:45:17 GMT by Stuart Cottis
Hi there If I buy a computer in Germany and bring it back with me to England, my understanding is: (i) I will pay German VAT on the purchase; (ii) I will pay Import VAT on importing into England. Prior to Brexit, (ii) would not have been payable. My questions are: 1. Is my analysis correct? 2. Does this not result in double taxation which if I were a business I could reclaim as input tax? Thanks Stuart
Posted Thu, 01 Dec 2022 17:07:30 GMT by Customs oldtimer
Hi As a German tourist who lives outside the EU you should be able to access tax free shopping in Germany. You will need to ask the participating retailer to complete the relevant form.. This way only the UK import VAT is paid.
Posted Mon, 05 Dec 2022 13:56:30 GMT by HMRC Admin 19

You are correct that there would be import VAT in the UK.

However, the sale of the goods in Germany may be zero rated as an export. This is something that you would need to discuss with the seller as this will obviously be subject to German taxation rules.

Thank you. 

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