VAT on sale to EU (business customer)

[Jambo55]

Hi all,

I have a business customer based in the EU, I sold them some goods, and charged VAT and they did not provide their VAT number. Now, 3 weeks later, they have provided me with their VAT number and want me to refund the VAT charged to them. It doesnt cause me any real issues, I just want to ensure that it is ok to do this? Thanks!

[absolutevat]

As long as you have verified that their EU VAT number is valid on the VIES system, and retain evidence that the goods physically left the UK then there is no issue with crediting and issuing a revised invoice.

The revised invoice should include a narrative referring to Article 138 of the EU VAT Directive.