Persons or operators registered for Value Added Tax (VAT) in the UK can obtain a refund of VAT paid out in EU Member States.

Any VAT charged on goods or services supplied to a foreign registered trader for use in the business are generally eligible for a refund providing no other VAT relief at import is available. However, refunds cannot usually be made for an organiser’s business entertainment expenses or where the supplies are for resale for the direct benefit of customers. Individual countries have some latitude to determine local refund rules.

For a coach and tour operator, there would be no refund of VAT for items that were offered as part of a package price such as meals or hotel accommodation where the VAT element would have been bought for resale as part of a “holiday package”.

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