Intra EU Sale and VAT

[The Soup Dragon]

A customer in France have asked me to supply them with some equipment cost circa £20K.
This equipment comes from Germany and the manufacturer in Germany can send directly to France for me.

I'm not sure of the VAT implications...........

I invoice France on a T0 for the goods

Germany invoices me also on a T0 but sends goods to France

I'm not fully understanding the VAT implications

 

[euify.eu]

Third countries don't have freedom of movement of goods, so you will invoiced VAT (Import VAT), best to get registered for VAT in Germany so you can reclaim the VAT.

 

[Customs Geek]

A customer in France have asked me to supply them with some equipment cost circa £20K.
This equipment comes from Germany and the manufacturer in Germany can send directly to France for me.

I'm not sure of the VAT implications...........

I invoice France on a T0 for the goods

Germany invoices me also on a T0 but sends goods to France

I'm not fully understanding the VAT implications

I am not sure what you mean by a T0.

Based on what you have described you will be taking ownership of the goods in Germany or France so you can sell to your customer in France. So there are two EU VAT transactions, both in the EU. You cannot use the VAT simplifications we used to use when we were in the EU so it’s almost certain you will trigger a VAT registration requirement either in Germany or France. There is a zero threshold for registration for non EU business.
How the transactions are treated will depend on what terms you agree with your supplier and customer. It will also depend on whether your supplier and customer is VAT registered in their own country or not.
There is no export or import happening as the goods always remain in the EU so there is no customs requirement and therefore no import VAT.