VAT on export to Estonia, customer in Russia

[Zoon]

We have a customer who is based in Russia, the invoice will be made to them at their Russian office.
However they require the goods delivering to Estonia but are not VAT registered there. I have told them that we will have to charge VAT as the supply address is in the EU but they do not have VAT registration there.

Am I correct?

[trickywoo]

Vat isn’t normally chargeable outside of the UK. I put on my invoices wording to the effect that it is is not chargeable since it is subject to the reverse charge on the customer.

You normally need to quote the customers vat number but if they don’t have one you can’t.

[spikeyhead]

trickywoo said:

Vat isn’t normally chargeable outside of the UK. I put on my invoices wording to the effect that it is is not chargeable since it is subject to the reverse charge on the customer.

You normally need to quote the customers vat number but if they don’t have one you can’t.

It is only not chargeable outside of the EU, or within the EU to a VAT registered entity, otherwise it's chargeable. As the OP is shipping to Estonia then he has to charge VAT. May be better for the customer for the product to be shipped to Russia for the customer to then forward it on, however import duties may add to the extra freight cost.

[Ean218]

trickywoo said:

Vat isn’t normally chargeable outside of the UK. I put on my invoices wording to the effect that it is is not chargeable since it is subject to the reverse charge on the customer.

There is no reverse charge on "normal" goods so VAT is always payable within other EU states unless you have the customer's VAT number..