HC Deb 15 July 1999 vol 335 c330W
Mr. Laurence Robertson

To ask the Chancellor of the Exchequer what is the procedure for small companies registered for VAT in the United Kingdom to claim back VAT paid in Italy. [91430]

Dawn Primarolo

To claim back VAT paid in Italy, a UK business must make a claim on a special form, obtainable from the Italian authorities, within six months of the end of the calendar year in which the VAT was incurred. Original invoices or receipts which prove that Italian VAT was paid must accompany the claim, together with a Form VAT 66 certificate from Customs and Excise showing that the business is VAT registered in the UK.