Accounting for purchase on VAT3 where non-Irish VAT paid

[Indigo]

I purchased goods from Germany for my business, but I believe the company are mainly a retail outlet, so rather than take my VAT number and zero rate the purchase, they charged VAT at the German rate and supplied a VAT invoice. I understand I can reclaim that VAT through the EVR, but that’s not my issue.

How do I account for this on my VAT3 return? I know I include the ex-vat value in the E2 ‘total goods from other EU countries’ box. If the VAT had been zero rated, I’d have self-accounted for VAT at the Irish rate in T1 and reclaimed it in T2. Do I do that anyway, even though I’ve paid VAT for the purchase in another country? Or do I just include it in the E2 box?

If anyone has any insight, I'd appreciate it, as any example I’ve found only covers the zero-rated scenario. Thanks.

 

[jpd]

The German retailer was wrong to charge VAT.

The EVR refers to foreign traders recovering Irish VAT they were charged incorrectly

If you paid VAT on your imports from Germany when you should not have, then you will have to claim it back from the Germans not the Revenue

The VAT you paid is not a deductible as far as I know

 

[newirishman]

Of course he can claim the tax back Via Irish Revenue,

check this: https://www.revenue.ie/en/online-se...s/irish-vat-registered-traders-eu-states.aspx

EVR section in ROS. That’s exactly what EVR is for.

 

[jpd]

My mistake - the Revenue forward the claim on to the German authorities who will refund the VAT paid