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Where Taxpayers and Advisers Meet

Import and export

Herbs16
Posts: 78
Joined: Wed Aug 06, 2008 3:53 pm

Import and export

Postby Herbs16 » Thu Nov 19, 2020 5:51 pm

I hope some can help please

If a UK company buys goods from another UK company but the supplier buys them from a German company who exports them direct to Ghana they still charge VAT?

thanks

les35
Posts: 585
Joined: Wed Aug 06, 2008 3:09 pm

Re: Import and export

Postby les35 » Fri Nov 20, 2020 10:18 am

Zero-rating is available to the person who physically exports the goods to Ghana.
Start in chapter 3 of Notice 703: https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703#sect3
this explains the conditions for exporting - time limits and documentary evidence.

Herbs16
Posts: 78
Joined: Wed Aug 06, 2008 3:53 pm

Re: Import and export

Postby Herbs16 » Fri Nov 20, 2020 6:03 pm

thanks,so they can charge Vat you think?


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