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vat goods exported
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vat goods exported

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I've got a shop in Spain and I'm registered for vat (iva) there. I buy products from UK suppliers who have checked my vat number and export it to me free of UK vat. However, as I spend most of my time in the UK I buy some items myself from places like makro, aggregate it together and send it by courier. Currently I pay vat on these items, is there any way that can buy items that I ship myself vat free?

I did think that I might be able to claim the UK vat back from the UK vat people that deal with european trade but as my claim for a vat refund for the goods I bought while my registration went through was rejected out-of-hand I think this is unlikely. I filled all the paperwork in correctly, it took them 6 months to look at it and they never even bothered to write back - just said "your claim was denied" when I called. As it was only ?00 I couldn't face going to war with them.

The Spanish vat office would refund the UK vat if it were for capital items but not for stock.
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You can reclaim UK VAT using your Spanish VAT number. But you must have your Spanish VAT registration number and original, valid purchase invoices.

This is a specialist field, and we do this regularly. Usually fees are a percentage of what is recovered, so if you need our help please ask.

Broadly, though, you will need evidence that your Spanish IVA registration number is still valid and is registered for international use on the VIES system. We have numerous cases where the Spanish IVA number is activiated only for use in Spain and not for use overseas. Check it on the Europa website to see if it shows as valid.

The Spanish IVA authorities will provide you with a confirmation certificate that your IVA number is valid. Best practice is to have the purchase invoices addressed to your company in Spain and quote your Spanish IVA number.

Finally, the UK suppliers might issue invoices with no UK VAT charged if you can evidence that you are removing the goods from the UK. We have known VAT authorities to reject claims because the VAT should not have been charged in the first place.

As usual with VAT issues, it is all about the detail. It is best if a professional can see a copy of the reclaim application you made and can comment on where it went wrong, then suggest how to get it right next time. Or, better, they can do it for you and save you the "war" with HMRC each time.

Hope it helps & good luck!
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