Recent content by AbsoluteVAT

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    VAT treatment

    If the UK customer is also VAT registered in the member state of delivery, it may well be possible to make an intra-community dispatch to them. If that customer is then supplying the goods with installation to another customer, they will need to consider the VAT treatment of that supply.
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    International Indirect Tax question

    Have you also considered the rules in other non-EU countries? In the last 4/5 years, a huge number of countries have implemented rules which could potentially require you to register/remit VAT/GST. Most of these rules capture B2C sales, but B2B also in some countries. Some have quite generous...
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    Dropshipping USA to USA - VAT zero rated or VAT exempt?

    Is that physical nexus or economic nexus? The recent rule changes bring a lot more non-residents into the scope of US sales tax.
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    VAT on Digital Downloads

    If you are selling to non -EU customers, particularly B2C, a large number of countries now require you to register for VAT and submit returns. Australia, NZ, Norway, Switzerland, Singapore to name just a few. Some, such as Russia and South Africa will even expect a VAT charge on B2B sales. As...
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    VAT on Manufacturer Order Direct to EU

    Hi It very much sounds like you are involved in a chain transaction here, whereby there are 2 transactions but only one movement of goods cross-border. Under chain transaction rules this would generally mean that one supply will be subject to VAT, with the other being a VAT-free intra-community...
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    Uk company charging ?VAT for EU companies

    Agree completely with Les. If you are charging for admission the supply is taxable in the event location. There may be the possibility to apply a reverse charge to B2B supplies to local businesses, but any B2C admission or B2B to non-local businesses will almost certainly provide a registration...
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    Post Brexit VAT - dropshipping from spain supplier - spanish customer.

    I am surprised that no Spanish VAT is being charged on the goods which remain within Spain. It sounds like the supplier has treated that sale to you incorrectly (albeit I don't know the exact terms). In any event, the incorrect treatment would not be your issue. Similarly with the goods that go...
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    EU VAT reclaim

    Hi Sam If import VAT is incurred in the EU country of import, this will not be recoverable through the UK VAT return. If the goods once processed are moved to the UK, there will likely be a registration requirement in the country of dispatch. UK acquisition tax will then be payable through the...
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    Selling digital downloads B2B - to UK, EU or other countries -VAT, EU sales list, VAT MOSS questions

    If you are not VAT registered in the UK, you will not need/be able to submit nil returns. Note that domestic sales in the UK contribute towards your threshold. Sales to EU businesses will also count towards your threshold. EC Sales Lists will only be required once registered. For B2C sales to...
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    Digital download VAT query

    If you are selling to customers outside of the EU there are also potential VAT registration obligations in certain countries
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    Dropshipping Spain - Spain from UK firm supplying spanish company. Vat troubles ?

    As a UK VAT registered business you may be able to make a standalone claim under the 8th directive. However, from the information provided you potentially have an overseas VAT registration obligation which should be analysed first
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    UK company selling to USA - Taxation advice?

    Hi Annie If you own stock located in a US warehouse, it is very likely that you have a physical nexus. The result of this is that a sales tax registration may well be required in the relevant state. A lot may depend on the state(s) in question. Happy to help further.
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    Vat on a course in france

    Yes, an obligation to register for French VAT would arise
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    Vat on a course in france

    What is the nature of the event i.e. is it an open course that anyone can attend or a closed course for a specific customer? If anyone can sign up it will be classed as a supply of admission to an event and will have a place of supply in France. If you are not established in France, there is no...
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    UK Retailer VAT registered - Selling Physically in Germany Enquiry

    If you are physically selling goods at a trade fair in Germany, the place of supply will be Germany. If you have no German establishment the threshold will be zero and you will need to register from the first sale. Once registered you will need to submit monthly returns, and an annual return as...
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