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View Full Version : Moving business to Germany - VAT implications


chris_awd
24th August 2009, 21:01
Hi!
Looking for a way forward in my business that retails car wheels Worldwide, but mainly to UK consumers.
My motivation for moving the order fulfillment to Germany are as follows:
1. Can offer shorter delivery times since the products are made in Germany
2. Larger discounts are available to German wholesalers
3. Worldwide shipping is cheaper from Germany

I'm registered for VAT in UK so when currently purchasing products from EC, they would zero rate them to me.
If I move the warehouse address to Germany, do I still supply my UK VAT number for an intra-EC supply under some sort of triangular supply rule?
If the German supplier is obliged to charge 19% MwsT when delivering to the German warehouse address, how do I claim this back - register for VAT /MwsT in Germany?
And finally, it's in the interests of my mainly consumer customers to be charged the lowest VAT rate possible - if the goods are shipping from Germany to UK, how can I continue to write sterling VAT invoices with my UK VAT details and charge 15%?

yorkshirejames
25th August 2009, 10:46
There are ways to structure this proposal to obtain maximum VAT efficiency. Things depend on many variables. In my opinion, you need to speak in detail with a VAT specialist. If you want to PM me (including your contact details) I can put you in touch with someone I used to work with, whom I can highly recommend.