Could I claim VAT if I use the receipts from shops


If anybody can help me. I do know if I purchase from a VAT registered company I can use the invoice to claim back the VAT and I do the export. How about if I buy the goods from the shops and only have receipts when I export those goods outside EU, could I claim VAT back?

Many thanks!


Our Ref: Webinar 35
Question from user by the name of Shannon Li from Xianlife Ltd based in CH4:
Question 1:
Can I claim VAT back using receipts from shops when I export goods outside EU?
Answer 1:

As a registered person you can reclaim from HMRC as much of the VAT on your purchases as relates to the standard-rated, reduced-rated and zero-rated supplies you make. The supply of exported goods is zero-rated provided certain conditions are met.

VAT you incur for your own business purposes in the course of making a zero rated supply is reclaimable as input tax assuming you are VAT registered. To evidence your purchase you should retain VAT invoices. For retail sales (as in shops) a supplier should give the customer a VAT invoice if asked for one, but can also use a less detailed VAT invoice if the supply is £250 or less (including VAT), or a modified VAT invoice if the supply exceeds £250. Paragraph 16.6 of VAT Notice 700 – The VAT Guide explains.

I hope this information is of assistance.

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