Jay Cooke

You cannot reclaim foreign VAT on a UK VAT return. You can make a claim directly with the Norway tax office,  If you reclaim foreign VAT on a UK VAT return, there will be a tax loss to HMRC, the Norway VAT you were charged by Norway supplier, that is paid over to Norway axman and that is not passed over to HMRC, Norway taxman keeps it, so if you reclaim this on UK VAT return, there will be a loss to HMRC and HMRC can assess penalties on you for doing this.

[Link removed - Admin]

Go to this weblink 
Get your postponed import VAT statement
Scroll down the page and click the green button.
You then need to log into your government gateway.
Then follow the onscreen instructions, if you already have an EORI then the screen will prompt you to register for CDS (Customs Declaration Service), you will be asked for a few details about the business.
Assuming you answer the questions correctly, then your request to register for CDS will be accepted or denied there and then on the screen.
Assuming you are accepted, the screen will confirm you are registered for CDS and then wait about 1-2 hours. Then go back to the link above, log into your gateway again and this should then show you a new set of menus and shows you your postponed VAT section, etc.
The freight agent needs your EORI number tom postpone the import VAT, you need to enrol for the CDS so that you can access and download your postponed VAT statements.
NOTE - You must login to your gateway using the above link. This link is the ONLY way to see you postponed VAT statements. if you log into your gateway using the normal link HMRC online services: sign in or set up an account: Sign in to HMRC online services
then you only see your VAT return information, you must use the postponed VAT link to get to your postponed VAT statements.

(Hyperlinks created by Admin)

https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec13 Section 13 deals with "use and enjoyment" and I'd expect the UK suppliers to charge VAT to you on the basis the hire goods are "used and enjoyed" in the UK. You might find some suppliers don't understand the rules and may not charge you VAT, but maybe ask at the quote stage as to what the VAT treatment will be. Hiring a studio or physical property will always be subject to UK VAT (place of supply of land is where the land is). Services like catering is also a where supplied service (ie, UK) and then certain hired goods fall under use and enjoyment rules. If you do incur UK VAT, as a non-UK resident business, you should be able to reclaim this VAT directly from HMRC, link here https://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses

Why would digital art be exempt? *exempt is a specific definition in VAT legislation, it is reserved for services like welfare, healthcare and education. It might qualify to be zero rated, but depends on what you mean by "art" - digital art will be a digital service, digital services are usually standard rated unless they are zero rated by virtue of them being newspapers or books. If you are a consumer, then I'd expect digital art to be standard rated, if you are a business then I'd expect the sale to be outside the scope of VAT but with the business (you) applying reverse charge to such purchase. If the supplier has charged UK VAT and their invoice shows a UK VAT number, then there is nothing HMRC can do, this is a contractual dispute between customer and supplier. If you believe the supplier is wrong then your only recourse is with the supplier. Details on digital services :- https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers

If you no longer have a physical address in the UK (and since you personally are not UK resident) , then you must be a Non-established Taxable Person (NETP). You do not need a UK address to register for VAT, but you must select "NETP" during the registration process and you then use your overseas address (business premises or home). The VAT certificate will be issued under the generic address that HMRC uses for all NETP registrations, "Ruby House, Aberdeen, Scotland", so if you do use a home address it will not be public. Also, you do not state what you sell, but if you are an NETP and as a Director you are not UK resident, then the VAT registration threshold is NIL, not £90,000 so you probably should get some advice and if needs be, backdate your registration to the first sale made. The £90,000 threshold only applies to UK resident companies with a UK resident Director/owner. A lot of business owners believe that a UK Ltd somehow makes them a UK established business, that is not the case for VAT purposes.

When you agree a "time to pay" agreement with HMRC, a direct debit is set up to take the agreed monthly payments over the agreed number of months....but if you also have a direct debit set up to usually pay your VAT return liability, then that will still exist, in addition to any time to pay agreement direct debit.
Usually when you have a time to pay agreement, you are meant to cancel any other existing direct debits for VAT and then reinstate that direct debit once the time to pay is finished.
You need to call debt management Payment problems and explain the problem.
HMRC should be able to credit the funds back to you under the direct debit guarantee, else speak to your bank because the direct debit guarantee matters and means if an error has been made, the funds will be pulled back from HMRC.
But speak with HMRC first, as regardless of who's fault this is, you had an agreement in place that has not been fulfilled properly. .

From an accounting perspective, I'd recommend treating the purchase as zero rated, as you have stated, if you code to "No VAT" then the net £1,000 doesn't hit the VAT return at all and that will look very odd to HMRC when they see you reclaiming £200 input tax but with no net purchase associated with it in Box 7, whereas if you code to zero, then the net £1000 goes to box 7, the £200 in Box 4 and that looks correct. I'd suggest treating as zero rated instead of exempt as exempt means something very different, also, don't forget in your imaginary scenario that you can only reclaim the £200 VAT when you hold a C79 certificate (ie, you can't reclaim the VAT from just the invoice from the courier/freight agent), to access the C79 certificate you need to register for Customs Declaration Service (CDS) and then you can access - link for info here https://www.gov.uk/guidance/get-your-import-vat-certificates Treating the import as zero rated is an accounting simplification, at the end of the day the VAT return will be correct (£200 in Box 4, £1,000 in Box 7), remains compliant with MTD, etc.

The original link I posted seems to have been updated with content not relevant to the original question. Appears HMRC have withdrawn that original link, and also withdrawn their HMRC Business Brief 07/21 which first covered this topic, but it also looks like HMRC have updated their "Motoring Expenses" guidance, section 8 deals with EV's. https://www.gov.uk/guidance/vat-on-motoring-expenses-notice-70064#electricity-for-charging-electric-vehicles The right to reclaim input tax is always, and has always been, on the basis you hold a valid receipt/invoice. There is no special rule for EV charging, if the employee or business has purchased electricity to charge a vehicle, then it needs proof it has done so, that proof comes in the form of an invoice or receipt. For decades, users of petrol/diesel cars for business use have been required to ask for a receipt when buying petrol/diesel at a forecourt, charging an EV is no different, indeed, it should be much easier as EV charging points will issue digital receipts/digital invoices upon request within the app, therefore nothing has changed in regard holding proof of purchase. I use the public charging network and not had any issues obtaining receipts, albeit in digital format, employees can attach these to their expense claims. The Tesla app has a purchase history section (for those using the Tesla network), Osprey, GeniePoint and Instavolt all send an email receipt to the user right after charging has completed. So why are employees unable to obtain receipts? If employees are using a network that doesn't produce any proof of purchase, then instruct employees not to charge at those charging points. Some employers will not allow an employee to submit an expense for diesel/petrol without a receipt, no receipt = no refund, that usually focuses the mind of the employee to ensure they obtain the necessary documents that the employer needs to reclaim input tax.

Amazon has started to charge local VAT to local marketplace sellers, if you have a UK company that is established in the UK, Amazon will charge 20% VAT (since August 2024), prior to that their fee was reverse charge. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx "Effective August 1, 2024, Selling on Amazon, Fulfilment by Amazon, and all other services currently supplied by Amazon Services Europe S.à r.l. (ASE) will be supplied by Amazon EU S.à r.l. (AEU). All agreements, policies, terms and conditions currently referring to ASE, including Amazon Payments agreements, will be updated to AEU. Additionally, all invoices issued by Amazon will be issued by AEU instead of ASE after August 1, 2024. If your company is established in the UK, Germany, France, Italy, Spain, Netherlands, Poland, Belgium or Sweden, you will be invoiced by the AEU branch in your country of establishment. As a result, local VAT rules apply and and VAT will be charged on your Amazon fees. In the majority of cases, we expect that you will be able to recover this VAT through your normal VAT return process. We recommend that you contact your tax advisor for more information on recovering VAT as per your country of establishment's local regulations. If your company is not established in the countries listed above, you will be invoiced by the AEU head office in Luxembourg, and there will be no change to how VAT is applied on Amazon fees."

At the bottom of each web page on the HMRC website (and when in your government gateway), is an option "Something wrong with this webpage, click here", click on that and submit your issue, take screen shots if possible, then someone from IT will contact you by email with further instructions or to tell you the issue has been referred to another team. It might be quicker than writing into HMRC