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I act for a UK company but its director is resident in Spain. He is an interior designer and works in the UK and European Union countries. He recently bought a sofa in France and paid French VAT. He resold the sofa to a French business client and charged UK VAT. He made a similar purchase in Denmark again selling to a business customer in France. The amounts involved were about £15 000 plus VAT.
I advised the director that he should not have charged output VAT to the French company because the reverse charge would apply. He has since issued a credit note for this.
How does he reclaim the French and Danish VAT? Should the company be registered in France or Denmark?
His Spanish accountant suggests that he has to complete a form but I have heard that there may be a six-month time limit...
