Vat Advice for Visitors

VAT (Value Added Tax) is charged in the United Kingdom (UK) and throughout the European Union (EU) on the purchase of most goods. Buying art and antiques should cause few problems for visitors to the UK, as there are simple procedures that allow either purchases to be made without VAT being added to the price paid, or for reclaiming VAT once the goods are taken out of the EU.

Refund of VAT for visitors to the UK exporting goods outside the EU. This tax is usually reclaimable by overseas buyers on forms held by many dealers. Most art and antiques dealers operate a special VAT scheme whereby VAT is paid inclusive of the purchase price of an artwork. Where this special scheme is in operation your invoice will not show VAT as a separate item; your dealer may be prepared to adapt the normal refund form in order to claim back any VAT. If the sale is made outside the special scheme, your invoice will show VAT as a separate item, and it is reclaimable when the object is taken outside the European Union (EU) - see below.

How to reclaim VAT when personally taking a purchase out of the EU. When you have paid for your purchase ask the dealer for VAT Form 407. Copies are also obtainable from any local VAT office. This form must be completed by both the seller and the exporter. You must then produce this form and the object being exported to Customs and Excise at the port or airport of departure from the UK, or final point of departure from within the EU. Customs will sign and stamp the form, which you must then return to the dealer who issued your invoice. Your refund of VAT will be made to you by this dealer.