Commentary

V7.281 International services—submitting a claim to recover incorrectly paid VAT

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.281 International services—submitting a claim to recover incorrectly paid VAT

Part V7 Tax planning | Commentary

V7.281 International services—submitting a claim to recover incorrectly paid VAT

The rules concerning VAT and international services are complex. In the commercial world, there will inevitably be situations when a supplier wrongly charges VAT to an overseas customer (and the customer pays this VAT in good faith) – and the overseas customer then submits a claim to the supplier's country to reclaim this VAT. What happens if the tax authority receiving the claim reject it on the basis that the VAT should not have been charged in the first place?

In such cases, the claimant should go back to his supplier

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