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Claiming back VAT paid on fuel outside your own country

Fom here

My experience of Spanish airports is unless you have an AOC you pay full price. And of course unless you are VAT registered in Spain you cant claim anything back.

EGTK Oxford

I don’t know how it’s in the UK but a Swedish company with a VAT number must be invoiced without VAT if invoiced from another EU country. The Swedish tax office only returns VAT from invoices issued within Sweden.

^ESM[ES]$

That is true within the EU. A valid (the onus on checking validity is on the supplier!) VAT number should result in a VAT-free invoice.

However this is not operated at pumps, IME, perhaps because anybody with a real VAT number can claim it back anyway, so few people complain…

Administrator
Shoreham EGKA, United Kingdom

@magyarflyer: see my post of Feb 1 at 12:14. The link is there.

AeroPlus + African Flying Adv.
EHRD, Netherlands

Peter wrote:

perhaps because anybody with a real VAT number can claim it back anyway

That’s what I’m trying to say, they can’t. A registered VAT entity in Sweden and only claim back VAT from an invoice issued within Sweden. If I fly my Swedish company´s 172 to Spain and refuel and pay VAT, there is not way for me getting back this VAT from the Swedish Tax Office. Of course, there is always the possibility the fuel supplier returns the VAT-money to the credit card, but that is not related the the way the tax system works.

^ESM[ES]$

In the EU, if a company (or an individual) is VAT registered, they are entitled to buy stuff from a similarly registered body in another EU country without VAT added.

Normally this works. No VAT is invoiced.

And if they get invoiced VAT, they can claim it back, like any other VAT charged domestically.

Within their own country, they always get charged VAT, but they do normally claim it back.

A registered VAT entity in Sweden and only claim back VAT from an invoice issued within Sweden.

That is perverse… Perhaps the reason I haven’t come across this before is because if we send something to a VAT registered customer in Sweden, we don’t charge him VAT, so he’s happy anyway.

Administrator
Shoreham EGKA, United Kingdom

Actually I think I wrong, there is some complicated scheme whereby you can claim it from each country. It isn’t through your normal VAT return however.

Last Edited by JasonC at 04 Feb 13:58
EGTK Oxford

I vaguely recall having this question at work a few years ago, but it wasn’t worth the hassle of an extra process to reclaim the VAT. For the UK it seems to be covered by this from HMRC. Generally for us occasionally buying small quantities of parts privately on holiday and paying the local rate of VAT is cheaper than paying for international shipping and bank charges.

EGHP-LFQF-KCLW, United Kingdom

Peter wrote:

That is true within the EU. A valid (the onus on checking validity is on the supplier!) VAT number should result in a VAT-free invoice.

Only for (most) services, and goods shipped to the buyer’s country. Fuel is goods, and you are buying it (taking delivery) locally, so the VAT of the country where you buy it applies. Just like bread at the bakery. You have to pay the VAT, but you can claim back VAT outside of your own country through a specialised system (different from your own national VAT tax declaration). The VAT tax office of your own country runs that system, and will forward your claim request electronically to the relevant VAT tax office of the other member states.

Last Edited by lionel at 04 Feb 15:20
ELLX

Then, see if you can explain how some airports (including some UK ones) are selling fuel free of VAT when you are flying abroad

Administrator
Shoreham EGKA, United Kingdom
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