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II VAT ON FUEL
Page 21
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am an owner-driver and I'm fed up with the incredibly high diesel prices in this country. I'm thinking of fitting some larger diesel tanks and doing one European run a week with a big fill-up. Will I be able to reclaim VAT on the fuel I purchase abroad?
Yes, though there are certain things which you must consider. You must be registered in the UK and must not have a permanent residence or establishment in the country from which the refund is to be made. Also, you must not be trading in the country from which the refund is to be claimed except for the provision of transport services in connection with the international movement of goods.
You must also have the correct documentation, including: • The supplier's name and address • The purchaser's name and address • Details of the goods and services supplied • The date of supply • The cost of gods or services • The amount of VAT You should be aware that most cash receipts from filling stations abroad do not include a lot of these details and would not be accepted for the recovery of VAT. This is where an internationally recognised fuel credit card comes in handy, as the monthly statements will include all necessary data.