Commercial invoices for DDP

[Graham Wharton]

UK VAT registered online seller, selling into the EU.

I am considering offering DDP shipping to my EU customers.

Does anyone have any experience of generating commercial invoices for DDP shipments. Both the invoice requirements for customs, and invoice requirements for the customer.

Can I just have a single line item which is DDP shipping which includes all VAT, duty, shipping, brokerage charges all rolled up into one, or do I need to split out the import VAT and duty. Who's VAT number do I include.

Would it be acceptable to just have a single line item for DDP shipping, then include a DDP summary table detailing the amount of tax and duty collected from the customer.

Presumably import customs would need to separate out shipping costs and duty and tax costs so they can charge back the correct tax and duty to the courier.

Can my EU customers claim back the import vat using my commercial invoice, or would they need a gov issued invoice. The amount of vat that I itemise on my commercial invoice may differ from the actual amount of tax paid at the border by the courier due to exchange rate fluctuations.

Cheers

Graham

 

[The Soup Dragon]

Are you selling to VAT registered customers in the EU?

 

[Graham Wharton]

Selling both b2c and b2b.

I'm not sure I can issue an EU vat invoice for an export DDP purchase where I collected the EU import VAT and paid to courier as part of DDP service.

I presume the recipient would need to obtain the equivalent of our C79 from their gov to show exactly what VAT was paid to their gov by the courier on import, as that may not be the same amount of VAT that I collected at checkout.

 

[DefinitelyMaybeUK]

If you're selling B2b then don't charge VAT in the first place - make sure you get the customers VAT & EORI number and it should/may be postponed in the same way UK imports are. Iirc France are now mandating the use of EORI number for B2B imports from Jan '22 so they can postpone VAT.