We have an enquiry from a company in Gibraltar wanting us to send goods to their customer in Norway. The company's agent has given us contact details in Germany. Can I zero rate? Do I need a VAT number to check through VIES? Is this an export or an EU dispatch?
I understand Gibraltar is part of the EU, but not part of the customs union, therefore I don't need their VAT number in order to zero rate and can treat this as an export. Similarly Norway is not part of the EU and I don't need a VAT number and can zero rate. The German agent is not relevant for the VAT treatment and the movement of the goods. Am I right?
Any help appreciated
Dave
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