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Where Taxpayers and Advisers Meet

VAT on exports (Non EU customer, delivery within EU)

robpierre
Posts:36
Joined:Wed Aug 06, 2008 3:22 pm
VAT on exports (Non EU customer, delivery within EU)

Postby robpierre » Fri Jun 09, 2017 10:46 am

Hello everyone

We have a customer who is outside of the EU whom we sell goods to from the UK therefore the VAT is zero rated.
We have just received an order from them but the address this time is within the EU (Germany to be specific), I have contacted hmrc and looked at their online help but cannot get a straight answer on how to treat the VAT.

Is VAT payable at all? if so is this at the UK rate?

Many thanks
R

spidersong
Posts:352
Joined:Wed Aug 06, 2008 4:05 pm

Re: VAT on exports (Non EU customer, delivery within EU)

Postby spidersong » Fri Jun 09, 2017 2:20 pm

Is your customer VAT registered within Germany?

If they're not then you'd lack the evidence needed to zero rate an intra EU dispatch and so would account for UK VAT in the same way as any other sale.

If they are VAT registered then get hold of their VAT number and show this on your sale invoice and keep evidence of the removal and you should be good to zero rate the intra EU movement.

I'm assuming here that the German destination is not merely a pass through destination either for processing into something else, or as a waypoint on their way out of the EU.

Ieko
Posts:4
Joined:Wed Jun 13, 2018 4:00 pm

Re: VAT on exports (Non EU customer, delivery within EU)

Postby Ieko » Mon Jun 18, 2018 8:28 pm

I have a similar situation. Company in Egypt is buying goods and asks to deliver them to France. However the company provides German VAT number. Is it enough for me to zero rate the goods ?

robpierre
Posts:36
Joined:Wed Aug 06, 2008 3:22 pm

Re: VAT on exports (Non EU customer, delivery within EU)

Postby robpierre » Wed Aug 22, 2018 12:16 pm

Thank you for the info spidersong!! Much appreciated


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