Valid 13th Directive Claims

When it comes to making a 13th directive repayment claim for VAT incurred in the UK by traders registered for a business purpose outside the EU, it is important to provide the correct supporting documentation.

This was the basis for an appeal by Comoretel Holdings Limited, a U.S. based company, to HMRC where HMRC had rejected the initial claim due to an invalid Certificate of Status obtained from the State in which the company was based.

HMRC made their position clear to the Appellant and advised the business on where to obtain the necessary documentation. However, when the company resubmitted its claim with all of the necessary paperwork, it was rejected on the basis that the deadline for submission has expired.

The appeal was rejected on the grounds that the usual 6 month time limit for resubmission was not applicable due to the initial claim not being accepted in any form meaning it was not a case of resubmission but rather of submitting a new claim for which a deadline had passed.

If you or one of your clients are involved in the submission of either 8th or 13th Directive claims or if a claim you have submitted has been rejected, please contact our free VAT helpline to find out how we can be of assistance.

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