Box2/VAT due in this period on acquisitions from other EC Member States

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Abe2019

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Apr 9, 2019
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  • #1
    I am a UK business doing some consulting services in Denmark; if I have a accommodation business expense of 3182DKK including 636DKK VAT, do I put this in the "VAT due in this period on acquisitions from other EC Member States" of my VAT tax return or is this not something I can claim on?

    Thanks
    Abe
     
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    spidersong

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    Aug 20, 2008
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  • #2
    It's not something you can claim on on a UK VAT return. Acquisitions are where you've received goods or services from another member state which are subject to a reverse charge (i.e. they don't charge you 'their' VAT, you charge yourself 'our' VAT) not ones where domestic VAT has been charged.

    If this caries a Danish VAT charge you may be able to recover it from the Danish authorities through an inter EU VAT claim, have a look here: https://www.gov.uk/guidance/vat-refunds-for-uk-businesses-buying-from-other-eu-countries
     
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    Abe2019

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    Apr 9, 2019
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  • #3
    Thanks, so if this was handled through an Invoice rather than an Expense, then (1) would the hotel indicate that no VAT was charged and that "It is instead subject to a reverse charge under the EC VAT rules.", and (2) I would then place 20% of 3182DKK (converted to GBP on the invoice date) into Box2 on my return?
     
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    Scalloway

    Scalloway

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    Jun 6, 2010
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  • #4
    Abe2019 said:
    Thanks, so if this was handled through an Invoice rather than an Expense, then (1) would the hotel indicate that no VAT was charged and that "It is instead subject to a reverse charge under the EC VAT rules.", and (2) I would then place 20% of 3182DKK (converted to GBP on the invoice date) into Box2 on my return?
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    No. The service was provided in Denmark so you need to ask the Danish VAT authority for a refund.

    https://www.gov.uk/guidance/vat-ref...-from-other-eu-countries#what-can-be-refunded

    From this it would appear you can reclaim the VAT.

    https://www.visitdenmark.com/denmar...at-exemption-your-next-business-event-denmark
     
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