VAT incurred in another EU member state is claimable if the following conditions are satisfied:

1the claimant is not resident or established in that member state and has not, during the period covered by the claim, made supplies other than supplies on which the customer was required to account for VAT under the reverse charge;

2the input tax being claimed would be repayable to a business which was registered for VAT in that member state; and

3the claim is submitted in the correct format and within the set deadlines.

The eligibility criteria and process for making the claim are expanded upon below.

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