Exporting to EU VAT questions

[amaze]

Hi,

We are looking to export standard rated products to consumers in various countries in the EU.

How would we position VAT? Do we charge VAT and pay to the UK tax man?

Any links to any guidelines would be great! :)

[Christiane]

Assuming you are VAT registered, you will charge VAT to countries within the EC. Jersey, Guernsey, Switzerland and a few others will be invoiced with no VAT. The list is on the HMRC website.

If a business within the EC gives you their VAT number, they can ask you to invoice ex VAT. Make you sure you check their VAT number is valid.

[Wavecrest Ltd]

Assuming you are VAT registered, you will charge VAT to countries within the EC. Jersey, Guernsey, Switzerland and a few others will be invoiced with no VAT. The list is on the HMRC website.

If a business within the EC gives you their VAT number, they can ask you to invoice ex VAT. Make you sure you check their VAT number is valid.

That is correct. If you need any help or advice with shipping the goods out, please keep us in mind.

Best regards,
Glen

[Kevin Hall]

I assume you are only registered for VAT in the UK.

If your overseas EC customers are VAT registered in their "home" EC countries, and the goods leave the UK (for which HMRC require that you keep documentary evidence) you should not charge UK VAT to the business customer.

However, if your overseas EC customers are not registered for VAT anywhere (e.g. they are just general public), you should be aware that: (i) you will charge UK VAT to your customers on sales up to the Distance Selling threshold; but (ii) when your sales total exceeds this threshold, you might be required to register for (and charge) VAT in your customer's country overseas.

Each country's VAT rules are slightly different, so if you are concerned, you might need to seek the advice of a VAT specialist there. Here is a link for how the UK's VAT rules operate, to give you an idea:

http://www.hmrc.gov.uk/vat/managing/international/distance-selling.htm

Hope it helps?