- Recent case of Metatron D.O.O. v Revenue and Customs Commissioners highlighted issues with businesses seeking reimbursement of incorrectly charged UK VAT
- Metatron D.O.O. is a Slovenian business incorrectly charged VAT on goods bought from UK suppliers
- Claims for reimbursement of UK VAT were rejected by HMRC
- HMRC argued that EU businesses have no right to claim refund of UK VAT for intracommunity supplies
- FTT struck out Metatron’s claims based on lack of reasonable prospect of success
- HMRC no longer considers claims under Reemtsma precedent due to Brexit
- It is important for businesses to ensure correct VAT treatment by suppliers to avoid issues with incorrectly charged VAT and no recourse to HMRC
Source: saffery.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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