This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Sending reports to the EU

Joined:Thu Jul 16, 2009 12:39 pm
Sending reports to the EU

Postby Nonimous » Mon Nov 01, 2021 1:46 pm

Client is a charitable organisation and they send out annual reports. Some of the recipients (who are mostly individuals) are ex-donors, but not all - some are academics in a related field, some are just casually interested. Some of them are in the EU. They don't pay anything for this report.

Their printer has pointed out that post-Brexit, there is potentially VAT due, and the 22 euro limit has been abolished

Now, I would have thought there was no supply being made because the recipients haven't paid anything, therefore perhaps a declaration would need to be made but still no VAT due? Or a very nominal amount?

Am becoming very tempted to tell client to tell everyone to read it online!!

Joined:Wed Aug 06, 2008 3:09 pm

Re: Sending reports to the EU

Postby les35 » Tue Nov 02, 2021 6:01 pm

I tend to agree.
Even though no price is charged, VAT and Duty is payable on the value of goods imported into EU and other ROW countries. Whilst there are some reliefs, you would have to check relevant guidance for the EU and any other countries you send the report to.
I would make the document available online!

Return to “VAT & Excise Duties”