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Reclaiming VAT on imports from outside the EU

JDM
24/01/2026
Question

I have received a delivery from the UK where the vAT on import is paid by the carrier (UPS, FedEx, etc.). This is invoiced to me, but I cannot easily reclaim it through the accounting system (€250 vAT on a total amount of €300) because the vAT amount is more than 21% of the total amount of the invoice. Can this vAT not be reclaimed at all and is it then considered an expense, or how can I best record this in the accounts? Thanks in advance 🙂

SOLVED: it is purely a notification that the vAT amount is higher than 21%. Apparently, you can just process this as usual.

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