Quick VAT question
Discussion
Sent some goods to an address in the UK. Didn't know at the time but the company is from Sweden. The goods were given out to their employees and I'm told then taken outside the UK. I have no proof of this.
I'm invoicing Sweden - do I need to charge VAT? My understanding is that I do and if they are VAT registered they can claim it back. They have sent me a Swedish VAT number.
A link to the relevent Gov webpage would be appreciated, I can't seem to see one that applies here.
I'm invoicing Sweden - do I need to charge VAT? My understanding is that I do and if they are VAT registered they can claim it back. They have sent me a Swedish VAT number.
A link to the relevent Gov webpage would be appreciated, I can't seem to see one that applies here.
Sweden is in the EU. For the moment so are we so therefore, the transaction is not looked on as an "export". Therefore, as long as the customer can provide you with a valid Swedish VAT number, you are allowed to Zero Rate the invoice.
You can check online to see whether the VAT number given to you by the Swedish trader is a proper Swedish VAT number and relates to that specific trader.
If you charge them UK VAT, they CANNOT reclaim it.
Obviously, if and when Brexit happens God knows how such transactions will be dealt with.
You can check online to see whether the VAT number given to you by the Swedish trader is a proper Swedish VAT number and relates to that specific trader.
If you charge them UK VAT, they CANNOT reclaim it.
Obviously, if and when Brexit happens God knows how such transactions will be dealt with.
Eric Mc said:
Sweden is in the EU. For the moment so are we so therefore, the transaction is not looked on as an "export". Therefore, as long as the customer can provide you with a valid Swedish VAT number, you are allowed to Zero Rate the invoice.
You can check online to see whether the VAT number given to you by the Swedish trader is a proper Swedish VAT number and relates to that specific trader.
If you charge them UK VAT, they CANNOT reclaim it.
Obviously, if and when Brexit happens God knows how such transactions will be dealt with.
Eric, you need to check what the OP wrote, he delivered to a UK address and has no evidence of the goods leaving the UK.You can check online to see whether the VAT number given to you by the Swedish trader is a proper Swedish VAT number and relates to that specific trader.
If you charge them UK VAT, they CANNOT reclaim it.
Obviously, if and when Brexit happens God knows how such transactions will be dealt with.
If you deliver goods to a UK address and invoice an EU customer you cannot zero rate the invoice, you should charge VAT.
If you send goods to an EU address, and the customer can supply a valid EU VAT number (for that country) then you can zero rate.
Basic point of supply rules.
If the customer is buying goods for delivery into a UK address, then they can register for UK VAT and reclaim VAT in the normal way.
Elderly said:
sgrimshaw said:
If you send goods to an EU address, and the customer can supply a valid EU VAT number (for that country) then you can zero rate.
AND you have to supply 'Evidence of Removal' from the UK.
Of course, generally speaking, if the Vendor arranges delivery of the goods then he will have such evidence readily to hand.
Edited by sgrimshaw on Thursday 21st March 21:11
sgrimshaw said:
Elderly said:
sgrimshaw said:
If you send goods to an EU address, and the customer can supply a valid EU VAT number (for that country) then you can zero rate.
AND you have to supply 'Evidence of Removal' from the UK.HMRC may wish to see " a basket of evidence" that the goods have been removed from the UK and into another member state.
FYI * In terms of VAT intra-EU business, the word 'Export' is almost never used.
Of course by the time I've finished writing this, nothing may be relevant any more
.Gassing Station | Business | Top of Page | What's New | My Stuff