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Where Taxpayers and Advisers Meet

Pinball Machine Import from Netherlands vendor

JTay
Posts:3
Joined:Wed Aug 05, 2015 5:54 pm
Pinball Machine Import from Netherlands vendor

Postby JTay » Mon Jun 20, 2022 12:18 pm

In the pinball hobby it's common for people (individual end-customers, not companies) to import machine's from a vendor in the Netherlands - a common question which keeps arising in the pinball community is whether there are extra charges to pay to import a machine to the UK post-Brexit.

We have been able to confirm there is no import duty on pinball machines, so the question comes down to VAT.

Could someone confirm whether my understanding is correct or not:

Pre-Brexit: export order would have been placed with the NL vendor, and Dutch VAT @ 21% paid on the invoice. No UK VAT payable.

Post-Brexit: export order placed with Dutch vendor, who should zero-rate the invoice for Dutch VAT, as it's an export out of the EU, then UK VAT is payable at the UK border.

I think it's really the final point about post-Brexit which people are unsure of - whether it's correct that the Dutch vendor can and should zero-rate VAT on their export order, or whether in fact both Dutch and UK VAT are now payable?

les35
Posts:631
Joined:Wed Aug 06, 2008 3:09 pm

Re: Pinball Machine Import from Netherlands vendor

Postby les35 » Tue Jun 21, 2022 9:17 am

UK VAT due on importation. Since the end-user is a private individual he cannot claim the VAT back.


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