Commentary

V7.280 Refunds of UK VAT for persons established in non-EU countries

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.280 Refunds of UK VAT for persons established in non-EU countries

Part V7 Tax planning | Commentary

V7.280 Refunds of UK VAT for persons established in non-EU countries

EU law requires each EU country to adopt a scheme that allows non-EU businesses to also recover VAT.

However, an obligation to adopt the scheme only exists with countries that have a reciprocal arrangement in their country. Obviously, this reciprocal arrangement may not necessarily involve VAT – but the similar turnover tax adopted by the country in question, for example, GST (Goods and Services Tax) in Australia. However, in the case of claims to the UK, we acknowledge that many countries do not have an indirect tax system that is

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