VAT refund for exported goods using parcel forwarder

[Rrobba]

Hi, have a question regarding exports of goods that are first delivered to the UK. My company helps individuals based outside the UK to purchase online goods from UK retailers. Customers purchase goods and deliver them to our UK address (we are a parcel forwarding company). We then then ship the goods overseas to their address.

If the goods are purchased by the customer using their personal debit card, but the billing address in the invoice is in the name of our UK company, can I reclaim a VAT refund on the goods exported even though they were not purchased by my company?

Thanks
Ryan

 

[DontAsk]

Ask yourself, did you pay the VAT in the first place?

 

[Customs Geek]

According to HMRC guidance you can only claim if these conditions are met . To quote directly:

VAT Input Tax basics: the basic right to deduct principles​

A business that is registered for VAT can claim back VAT incurred on goods or services that form a cost component of its taxable supplies.
A business will only have incurred input tax if all the following conditions are met:

• there has actually been a supply to it of goods or services;
• the supply took place in the UK;
• the supply was taxable at a positive rate;
• the supply was made to the person claiming the deduction;
• the recipient intends to use the goods or services for the purposes of their business;
• the recipient was a taxable person at the time the tax was incurred or the tax was eligible for relief under regulation 111; and
• the supplier was a taxable person at the time of the supply.

A taxable person is someone who is registered or who is required to be registered for VAT.