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Old 19.02.2010, 18:20
Kal Kal is offline
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VAT Refund to Individual for Training Course

Hello,

I am resident in Switzerland but am planning to attend an employment related training course in the UK. They will charge in and VAT will be charged.

Does anyone know if there is a mechanism for claiming back the VAT for an Individual? I appreciate that the service (training) is provided in the UK but the knowledge will be exported! (I suspect this is clutching at straws)

I think companies can re-claim VAT for training but I do not have my own company. Anyone know if this is possible for an Individual?

Many thanks

K.
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Old 19.02.2010, 18:24
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Re: VAT Refund to Individual for Training Course

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Does anyone know if there is a mechanism for claiming back the VAT for an Individual? I appreciate that the service (training) is provided in the UK but the knowledge will be exported! (I suspect this is clutching at straws)
Unfortunately this is clutching at straws - since the course will take place on UK soil, there should not be an excuse not to charge VAT - unless they bill you in Switzerland? Perhaps check how this is being paid and ask them to bill you in CH...
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Old 06.12.2010, 12:59
JWL JWL is offline
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Re: VAT Refund to Individual for Training Course

Hi Ka,

As a Swiss citizen, I am exactly in the same situation as you are. Did you finally resolve this issue?

Many thanks for your feedback.

Jim (JWL)
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Old 06.12.2010, 13:00
JWL JWL is offline
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Re: VAT Refund to Individual for Training Course

Hi Kal,

As a Swiss citizen, I am exactly in the same situation as you are. Did you finally resolve this issue?

Many thanks for your feedback.

Jim (JWL)
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Old 06.12.2010, 17:21
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Re: VAT Refund to Individual for Training Course

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I appreciate that the service (training) is provided in the UK
Then you will appreciate that VAT is due .
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Old 08.03.2011, 00:09
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Re: VAT Refund to Individual for Training Course

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Unfortunately this is clutching at straws - since the course will take place on UK soil, there should not be an excuse not to charge VAT - unless they bill you in Switzerland? Perhaps check how this is being paid and ask them to bill you in CH...
Do you mean if they send the invoice to an address in CH? I'm taking a course in NL and they insisted on charging VAT. I'm just wondering if anyone knows what the situation is for sure.
Thanks.
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Old 08.03.2011, 06:39
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Re: VAT Refund to Individual for Training Course

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Unfortunately this is clutching at straws - since the course will take place on UK soil, there should not be an excuse not to charge VAT - unless they bill you in Switzerland? Perhaps check how this is being paid and ask them to bill you in CH...
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Do you mean if they send the invoice to an address in CH? I'm taking a course in NL and they insisted on charging VAT. I'm just wondering if anyone knows what the situation is for sure.
Thanks.
The situation for sure is that you pay vat in the country where the service is provided. If you take a course in the NL, you pay VAT in the NL. If they send the bill to Switzerland it will still have the VAT on it.
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Old 08.03.2011, 08:01
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Re: VAT Refund to Individual for Training Course

Only physical items that haven't been used in the country of purchase are eligible for a VAT refund.

Example:

I go to Italy to get a new muffler put on my car, plus buy some roof racks and a case of wine. While the muffler is being installed, I open a bottle of wine and have a glass. Then I go back to CH.

At the border, I stop at customs to get some forms stamped to claim back VAT.

As the muffler has been installed, I cannot claim back that, not the work performed, but I can claim back the VAT on the roof racks, as they haven't been installed. I can also claim back the VAT on the 11 full bottles of wine, but not on the open bottle.

All clear?

Tom
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Old 08.03.2011, 10:25
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Re: VAT Refund to Individual for Training Course

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Only physical items that haven't been used in the country of purchase are eligible for a VAT refund.
Example:
I go to Italy to get a new muffler put on my car, plus buy some roof racks and a case of wine. While the muffler is being installed, I open a bottle of wine and have a glass. Then I go back to CH.
At the border, I stop at customs to get some forms stamped to claim back VAT.
As the muffler has been installed, I cannot claim back that, not the work performed, but I can claim back the VAT on the roof racks, as they haven't been installed. I can also claim back the VAT on the 11 full bottles of wine, but not on the open bottle.
Your post is somewhat misleading:
1. VAT reimbursement is irrespective of whether the goods were used or not in the country of purchase. You can buy a (new or used) car from a dealer in the EU, drive it to the border and claim VAT reimbursement (if the dealer agrees to it). You do not have to use a trailer for exporting such car.
2. Car parts can be subject to specific tax rulings - Germany does not allow VAT reimbursement for car parts if exported by the Swiss resident. Apparently Italy follows a similar approach.
3. VAT refund is possible for services rendered abroad under certain conditions, not only on physical products. Companies/businesses can claim back VAT on travel-related costs, there are companies specializing on such services: http://www.fexcovatrefunds.com/
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European VAT legislation allows companies to recover the VAT incurred on business travel expenses. Therefore, it is imperative that every company puts procedures in place to facilitate VAT recovery. We provide a professional service to maximise your refund entitlement. Our comprehensive service provides advice on eligibility through VAT claim processing to making refunds to companies in the currency of choice.
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Old 08.03.2011, 10:43
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Re: VAT Refund to Individual for Training Course

A company can reclaim VAT on business related expenses such as entertainment, training, car hire etc but you need to provide original invoices (never to be seen again) you have to be able to prove it was 100% business related without a shadow of doubt and you need a lot of patience, the refund takes between 3-6 months (think 6 months)

Check it out on Google there are various web sites from HMCR, one link is

http://www.hmrc.gov.uk/vat/managing/...ng/reclaim.htm

As an individual you cannot claim back business related expenses such as VAT on a training course.
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Old 08.03.2011, 10:44
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Re: VAT Refund to Individual for Training Course

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2. Car parts can be subject to specific tax rulings - Germany does not allow VAT reimbursement for car parts if exported by the Swiss resident. Apparently Italy follows a similar approach.
I always get VAT back on parts that I export myself from Italy, no special rules there other than that they must be in a box.

Tom
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