VAT paid on travel and subsistence costs incurred in EU

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Branz

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How is the VAT component on items such as
Hotel expenses
Car Hire
Fuel costs
incurred while travelling within the euro zone in EU

dealt with in a VAT return
Thanks.

The other related question is what tests do Revenue run to ensure such trips are not 100% personal junkets and not business related.
What sort of paper work would help
 
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Anyone any thoughts please?

It looks like the VAT has to be reclaimed from the EU country in which the VAT was paid, if allowed to be reclaimed in that country, and that would suggest that its not allowed as an expense here.
 
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The costs are allowed here if they're business related against income IT/corporation CIT tax but don't feature in an Irish VAT return. If you claim back the VAT, only the net is allowable against IT/CIT.

Details of the meetings held abroad with foreign person details and a reasonable approach would be sufficient.
 
Thanks Setanta for this: so lets take an example, for Ltd company tax comp.
Hotel bill in Germany
euro 64.00 made up of 4.66 VAT and net 59.34

So if I reclaim the 4.66 from the German tax man then the 59.34 goes in CT comp.
If I don't claim the VAT then does the 64.00 go in the CT comp?
 
Continuing in this vein,
anyone got any guidance on how to keep the end of year form Return of Trading Details in line with the bimonthly Vat 3 return done on ROS.
It says it will appear when the last VAT 3 turn is being done on ROS.
The form shown here :
[broken link removed]
is a bit mind boggling:
Take even the recording of supply of non zero rated goods and services: is it C5, or AC5, or P1 or B5 ?


Thanks
 
That pdf is very incomplete and not really worth a curse to be honest with you

In reality the form itself has the correct VAT rates beside each box and you fill in the Net figure in the box where relevant

eg - the Sales boxes are

E3: Exempt
D4: 0% Export
D1: 0% Home
C5: 4.8%
BC5: 9%
AC5: 13.5%
B5: 5.0% & 5.2%
P1: 23%
Z1: Total

Most businesses can ignore the vast majority of the boxes

The other 3 Sections are similar

2. EU Acquisitions
3. Resale purchases
4. Other purchases
 
Much obliged, will do up the excel spreadsheet so as to keep score of the Return of Trading Details as I do the Vat 3 returns: I don't have the volume to justify software
 
Just a last question here re the Return of Trading Details
My year end is 8th November, so at what point will I see the Return of Trading Details on ROS or is it based on a calendar year for stations purposes so I will see it c 23rd Jan next?
Thanks
 
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