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Conditions

A customer will be required to repay any VAT recovered to HMRC if the following conditions are satisfied:

1. •

   the supplier has not been paid for the goods / services received

2. •

   the supply was liable to VAT at either the standard or reduced rate

3. •

   the debt has remained outstanding for six months after the ‘relevant date’. The relevant date is the later of:

4. 1. â—¦

      the date the supply was made

   2. â—¦

      the date that payment was required

Businesses are not required to repay VAT in the following cases:

1. •

   import VAT

2. •

   acquisition VAT (from 1 January 2021 payable on goods acquired in Northern Ireland from EU member states)

3. •

   VAT recovered under VATA 1994, s 33

4. •

   VAT