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Posted Fri, 24 Nov 2023 16:18:05 GMT by
Hello, We have a few software providers who are registered in Ireland but they have a valid UK VAT number and have charged UK VAT on their invoices. Usually, these are charged under the reverse charge basis but there are few occasions where UK VAT is charged. In those scenarios, are we able to reclaim the VAT via a UK VAT return? Thank you!
Posted Tue, 28 Nov 2023 10:02:55 GMT by HMRC Admin 21 Response
Hi
If the Irish companies have charged you VAT correctly then you can look at reclaiming the VAT as input tax,
Please see the guidance below:
10. Introduction to input tax
Thank you.

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