VATGPB4410 - Section 33 bodies: recoverable VAT: circumstances in which VAT may be incurred

VAT registered section 33 bodies can use the refund arrangements to claim VAT incurred on supplies made directly to them, or importations by them, that are not for the purpose of any business activity.

Purchases prior to 1 January 2021. Non-VAT registered section 33 bodies were unable to quote a VAT registration number when purchasing from EU based suppliers. As a result they may have been charged VAT at source on such purchases. VAT charged by EU based suppliers is not recoverable, and refunds to non-VAT registered section 33 bodies are therefore restricted to VAT incurred on UK purchases and importations.