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 🙂