- Original Poster
- #1
We are a small, UK-based B2C online retailer, selling to consumers in almost all EU countries (some much more than others). We are VAT registered in UK and Germany only. The transaction value occasionally exceeds €150. We have a UK EORI number. Until now, we have charged UK VAT on all EU transactions outside Germany and remitted all VAT to HMRC, other than that remitted to Germany.
We do not want our customers to face a demand for import VAT. We want to take care of that.
(a) Will we need an EU EORI number to use, rather than the UK one, on items posted or couriered to consumers in Germany? If we quote our German VAT number on the CN22, will that prevent German Customs from seeking import VAT from our customers?
(b) How will we collect and remit VAT from sales to customers elsewhere in the EU between January and July 2021?
(c) Will our input VAT relating to sales to EU customers still be claimed on our UK VAT return, as now?
We do not want our customers to face a demand for import VAT. We want to take care of that.
(a) Will we need an EU EORI number to use, rather than the UK one, on items posted or couriered to consumers in Germany? If we quote our German VAT number on the CN22, will that prevent German Customs from seeking import VAT from our customers?
(b) How will we collect and remit VAT from sales to customers elsewhere in the EU between January and July 2021?
(c) Will our input VAT relating to sales to EU customers still be claimed on our UK VAT return, as now?
