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Where Taxpayers and Advisers Meet
VAT - UK:Netherlands
-
barbaranne
- Posts:2
- Joined:Wed Aug 06, 2008 3:16 pm
We sell goods by mail order in the UK but send the product for fulfilment and repackaging to the Netherlands. We have successully reclaimed VAT in Netherlands from companies providing us with services there and paid VAT in UK. Now the Dutch VAT office is saying we must pay VAT in Netherlands. Is this right? Does anyone else have experience of this?
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paultaylor@vatease.c
- Posts:397
- Joined:Wed Aug 06, 2008 3:02 pm
I'm sorry I don't fully understand the question. What precisely do you mean by "fulfilment and repackaging"?
Are you supplying goods to private individuals in the Netherlands?
Regards
Paul Taylor
http://www.vatease.co.uk/
Are you supplying goods to private individuals in the Netherlands?
Regards
Paul Taylor
http://www.vatease.co.uk/
-
barbaranne
- Posts:2
- Joined:Wed Aug 06, 2008 3:16 pm
We obtain wholesale supplies of the products in UK which we send to Netherlands where a "fulfilment company" receive the customers' orders, pack the goods, and then these go in the Royal Mail system for delivery to UK. We use Netherlands because they offer a cheap and efficient service. The goods end up with private individuals in UK. We make a voluntary declaration to UK Customs and Excise and pay VAT. Hope this helps explain better. Any advice very welcome.
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paultaylor@vatease.c
- Posts:397
- Joined:Wed Aug 06, 2008 3:02 pm
Who owns the goods when they re-enter the UK?
If you still own the goods at this time then your supply to the end customer takes place in the UK and there should be no need to register for VAT in the Netherlands. (Indeed, it is possible that your Netherlands supplier should not charge you VAT).
If the goods are the property of your customer at the time that they re-enter the UK then the Dutch officials are right. The place of supply of the goods is in the Netherlands (subject to the Distance Selling rules) and the supply is subject to Dutch VAT rules. As your supplies are to private individuals then you may be required to account for Dutch VAT on the supply.
The distance selling rules complicate this position so I would strongly encourage you to seek a professional review of your position.
VATease can do this for you at a reasonable rate. Please contact me if you wish to discuss this.
Regards
Paul Taylor
0121 778 4299
http://www.vatease.co.uk/
If you still own the goods at this time then your supply to the end customer takes place in the UK and there should be no need to register for VAT in the Netherlands. (Indeed, it is possible that your Netherlands supplier should not charge you VAT).
If the goods are the property of your customer at the time that they re-enter the UK then the Dutch officials are right. The place of supply of the goods is in the Netherlands (subject to the Distance Selling rules) and the supply is subject to Dutch VAT rules. As your supplies are to private individuals then you may be required to account for Dutch VAT on the supply.
The distance selling rules complicate this position so I would strongly encourage you to seek a professional review of your position.
VATease can do this for you at a reasonable rate. Please contact me if you wish to discuss this.
Regards
Paul Taylor
0121 778 4299
http://www.vatease.co.uk/
