Commentary

V5.155 Refund of VAT in respect of goods acquired both in the UK and in another EU member state

Part V5 Compliance, enforcement and appeals

V5.155 Refund of VAT in respect of goods acquired both in the UK and in another EU member state

V5.155 Refund of VAT in respect of goods acquired both in the UK and in another EU member state

A removal of goods from one EU member state to another (for example France to Germany) may give rise to an acquisition1 in both the UK and Germany, and a payment of tax in both countries. This will be so, for example, if the supply is made to a taxable person2 who makes use of his UK VAT registration number for the purposes of the acquisition3.

Regulations may provide for a refund of tax paid in the UK in these circumstances4. No

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