HM Revenue & Customs

Can I reclaim VAT on all the goods and services that I purchase?

You would need to refer to Public Notice 723A to establish what you can or can't claim from each member state. However, in the UK, you can't use the scheme to reclaim VAT on goods dispatched to you from another member state. These should normally be zero rated by the supplier as long as they meet the single market conditions.

In the UK you can't claim VAT on goods and services, like hotel accommodation, that you've purchased for resale for the direct benefit of a traveller. In the UK you can reclaim VAT on all other goods and services for use in your business subject to the normal rules for recovering input tax.