Jay Cooke

What are you invoicing them for at this Greek address? Goods or services. If goods, where are the goods when you sell them? It is common for a business to have more than one VAT number across the EU, so a Greek company with a German VAT number is okay, but you need to get your supply correct, so that is why it matters to understand what it is you are selling.

You are already VAT registered, so your friend cannot transfer their VAT number to you. You cannot have more than one VAT number per entity, so you could set up a new company and that could take over your friends VAT number. If you take over a VAT number you also take on any history of that number, so if your friend has VAT debts or has made errors and HMRC later discover these errors, then it is you that will be liable, not your friend.

You can call HMRC from an overseas telephone. Outside UK: +44 2920 501 261 If you did not supply bank details to HMRC, they will issue a cheque, a cheque is sent in the post, if you are overseas it may take 15-30 days to reach you, depending on where you are, the cheque may also get lost in the post. If you have supplied bank details before filing your return then this can only be fixed by contacting HMRC to find out why the refund has not been received....I would always check that your bank details are correct before calling HMRC as that is the first thing they will ask/check.

Thanks Peter for the extra information. It is probably going to need a formal response from HMRC Admin (I'm a third party here to try and help on some queries in my own time) but at least the extra information will now help HMRC Admin in finding the right answer. It is not unusual for HMRC to offset a VAT refund against other taxes and in my years of experience, they don't usually tell you in writing, they just do it and then you have to call HMRC to find out more. Not sure why you were advised refund was issued by cheque when it wasn't, suspect that was an automated email that is sent when a refund is due and no bank details are held by HMRC. You may have better luck calling Debt Management team as they have wider access to all the taxes and may be able to draw a better picture of what has gone on. But lets await HMRC Admin to see if they can offer further assistance.

Depends what services you are supplying to them and whether your clients are consumers (B2C) or businesses (B2B). Have a read of this guidance which covers all potential scenarios :- https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a Exceptions to the rule include land related services, live performance/events and digital services.

You could try emailing vrs.newregistrations@hmrc.gov.uk with your submission reference and ask them to cancel your application.

What do you mean "paid to other tax accounts?" Do you mean your business had other tax liabilities (corporation tax/paye) and HMRC have offset your VAT refund against those other taxes or are you saying HMRC have issued the refund to an entirely different company unconnected to you.