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Posted Tue, 01 Aug 2023 11:21:48 GMT by
Hi, May be asked many times...but couldn't find a straight forward answer from the internet. As a UK VAT registered company, can we reclaim the VAT on beverage during the business trip in EU? Thank you so much.
Posted Tue, 01 Aug 2023 14:04:37 GMT by Jay Cooke
No Because you can never reclaim foreign VAT on a UK VAT return, you can only reclaim UK VAT charged by a UK VAT registered supplier.
So you cannot reclaim EU VAT relating to hotels, transport or anything else via your UK VAT return.
You might be able to submit a 13th Directive refund claim directly to the EU member state, different member states have slightly different rules as to whether VAT can be reclaimed on hospitality/food but in theory a claim could be made.
Such a claim is nothing to do with the UK VAT return. How to claim a refund of VAT paid in an EU member state - GOV.UK (www.gov.uk) 
If it is a regular expense then might be worth using a third party firm to make a claim on your behalf (they will charge a commission, usually 25%-35%, no recommendation from me but this firm do have a useful table/chart that shows what each member state will allow for reclaim and what they will not allow. Link here : [Link removed by admin] If HMRC remove the link then just Google EU VAT Refunds and that should bring up several third parties who can do a claim for you. You can also make the claim yourself, you would need to visit the website of the tax office in the Country you wish to claim and find out from their website as to how to make a claim, most are done via a paper form you can download and post off with your original invoices/receipts, and all of these claims have a minimum claim limit of around €150-€200 so you can't submit a claim for €20 worth of VAT on beers/coffees. If you are based in Northern Ireland then you can make the claim using the HMRC website as it is a simpler process for NI businesses as they are still in the EU for VAT purposes and so can avail of the easier claiming process.
Posted Wed, 02 Aug 2023 11:21:46 GMT by
Thank you Jason. Very detailed answer!
Posted Wed, 02 Aug 2023 13:06:01 GMT by HMRC Admin 13 Response

Hi, once again Jason has posted a very helpful response.
Jeff our subject matter expert has responded as follows:
Hi.If you are on a business trip in the EU then there is system to be able to reclaim the VAT on certain goods and services while there.
Each member state may have their own rules regarding what you can claim.
Please see the guidance below:
Refunds of UK VAT for non-UK businesses (VAT Notice 723A) - GOV.UK (www.gov.uk)

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