Claiming vat back from other EU Member states

joint 11th

Does anyone know the process in claiming back Vat charged on purchases from the UK?

Is there a form which has to be filed to do this, and if so, what is its name?




thanks

SRASE

EVR form which must be submitted through ROS (no paper version)

aidan.connolly

Hi

I would check the www.Revenue.ie website.

There are many conditions and rules covering this Topic.

When it comes to trying to recover Vat on goods from the UK, generally if you are a Vat registered business in Ireland, and you provide your Irish Vat Number to the supplier in the UK, they will not charge you UK vat.

If you are a private individual or are not Vat registered, I don't think you will get the Vat back

Aidan

joint 11th

Thanks for the replies gents.

Just to clarify, the company is an ROI vat registered company, who has paid vat on services consumed in the UK whilst in the UK (e.g. trade shows).

I have searched the Revenue.ie website and it is not the most helpful, I can not see anything about an EVR Form?

The company is registered for ROS online, however when i log into the company's page there doesnt seem to be any guidance on this issue!

any ideas welcome!

aidan.connolly

Hi

From 1st Jan 2010 the new rules came into place with the introduction of the 2010 Vat Package. It now also covers the recovery of the vat that you mentioned in your post.

See link below from Irish Revene Website.

http://www.revenue.ie/en/tax/vat/vat-package.html


I am not 100% sure it is set up fully.

Aidan

SRASE

Irish website should be fully set up.

If you go to file an online return on ROS there should be an option of an EVR.

Under this system you do not have to submit any form to UK Revenue.

aidan.connolly

Hi

Srase is correct

See below extract from Revenue.ie


If your business is established in Ireland:
You are required to submit an electronic application for a refund of VAT incurred in another EU State. This electronic VAT refund (or EVR) application will have to be made directly to the Irish Revenue Authorities through ROS, the Revenue On-line Service, under the new tax head “EVR” (available from 01/01/2010). Register for ROS
Revenue will then forward your claim, electronically, to the relevant Member State for processing
Certificates of Taxable Status are no longer required
Irish VAT registered traders (and/or their agents) who are already registered with ROS, will automatically be able to submit an application for EVR from 1st January 2010.

smcgiff

Hi guys,

That EVR system is very easy to use, but it only allows returns going back a year. Does anyone know what the procedure is if the invoice being claimed is over a year old.

Thanks

aidan.connolly

Hi "smcgiff"

With many EU Countries, you are obliged to submit the return eg 2008 no later than June 2009. The return has to be filed with the country that the vat was paid in.


Extracts from Revenue.ie

2008 Refund Claims
Claims to repayment must be lodged within six months of the end of the calendar year in which the tax paid became chargeable.




Extract from Revenue.ie

Claims for 2009 / 2010

What is the time limit for submitting an application?
From 1st January 2010, applications must be submitted by 30th September in the calendar year directly following the calendar year in which the expenditure was incurred, e.g. applications for the year 2009, must be submitted by 30th Sep 2010.


I hope this information helps.

Aidan

smcgiff

Perfect, Aidan.

Cheers

kilclon

Hate to resurrect an old thread but didn't think my question warranted a new one.

I am in the process of registering as a sole trader (builder) and registering for VAT. I want to buy some tools from a company who sells through e-bay who are VAT registered in the UK.
They tell me that they have to charge VAT on all of their sales (regardless of whether or not I provide them with a VAT no.) and provide a full VAT receipt.

Will I be able to claim this VAT back using the EVR system outlined above or is there another mechanism in place?

Cheers

mr_edge_to_you

kilclon wrote: »

Hate to resurrect an old thread but didn't think my question warranted a new one.

I am in the process of registering as a sole trader (builder) and registering for VAT. I want to buy some tools from a company who sells through e-bay who are VAT registered in the UK.
They tell me that they have to charge VAT on all of their sales (regardless of whether or not I provide them with a VAT no.) and provide a full VAT receipt.

Will I be able to claim this VAT back using the EVR system outlined above or is there another mechanism in place?

Cheers

Could be wrong but I think you might be out of luck. If the goods are supplied for use outside of the UK I don't think HMRC will approve the claim. Perhaps if it is under the £750 limit for providing a copy of the invoice they mightn't pick up the RoI delivery address.

kilclon

Hmm, that's a pity if true. I would have thought there was some EU VAT agreement.