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?
- Home
-
Tax News
- Budgets and Autumn Statements
- Income Tax
- Business Tax
- PAYE and Payroll Taxes, National Insurance, NICs
- Company Taxation
- Savings & Investments, Pensions & Retirement
- Capital Gains Tax, CGT
- Property Taxation
- Inheritance Tax, IHT, Trusts & Estates, Capital Taxes
- Tax Investigations & Enquiries
- VAT & Excise Duties
- Stamp Duty, Stamp Duty Land Tax, SDLT
- International Tax
- HMRC Administration, Practice and Methods
- Professionals in Practice & Industry
- General
- TaxationWeb
-
Tax Articles
- Budgets and Autumn Statements
- Income Tax
- Business Tax
- PAYE and Payroll Taxes, National Insurance, NICs
- Company Taxation
- Savings and Investments, Pensions and Retirement
- Capital Gains Tax, CGT
- Property Taxation
- Inheritance Tax, IHT, Trusts & Estates, Capital Taxes
- Tax Investigations & Enquiries
- VAT & Excise Duties
- Stamp Duty, Stamp Duty Land Tax, SDLT
- International Tax
- HMRC Administration, Practice & Methods
- Professionals in Practice & Industry
- General
- Tax Tips
-
Tax Forum
- Income Tax
- Business Tax
- PAYE and Payroll Taxes, National Insurance, NICs
- Company Taxation
- Savings & Investments, Pensions & Retirement
- Capital Gains Tax, CGT
- Property Taxation
- Inheritance Tax, IHT, Trusts & Estates, Capital Taxes
- Tax Investigations and Enquiries
- VAT & Excise Duties
- Stamp Duty, Stamp Duty Land Tax, SDLT
- International Tax
- HMRC Administration, Practices & Methods
- Professionals in Practice & Industry
- General
- Tax Jobs
- Get in Touch