Selling to EU Countries VAT?

Discussion in 'International Business' started by NEF, Jun 10, 2019.

  1. NEF

    NEF UKBF Regular Free Member

    137 7
    What are all the requirements and records needed if I'm selling to a VAT registered company within Europe? I think I don't charge VAT from searching but I'm not fully unto speed with all the ins and outs..

    Thanks
     
    Posted: Jun 10, 2019 By: NEF Member since: Jan 14, 2008
    #1
  2. Scalloway

    Scalloway UKBF Legend Free Member

    14,885 3,162
    If you’re sending goods to someone who is VAT-registered in the destination EU country, you can zero rate the supply for VAT purposes, as long as:

    • the goods are sent out of the UK to another EU country
    • whoever you’re sending them to is VAT-registered in another EU country
    • you get their VAT registration number, including the 2 letter country code, and show it on your sales invoice
    • you’ve got ‘evidence of removal’ showing that the goods have gone out of the UK
    • you dispatch the goods and get evidence of removal within 3 months
    https://www.gov.uk/guidance/vat-exp...e-who-is-vat-registered-in-another-eu-country
     
    Posted: Jun 10, 2019 By: Scalloway Member since: Jun 6, 2010
    #2
  3. Nico Albrecht

    Nico Albrecht UKBF Enthusiast Full Member - Verified Business

    519 78
    Posted: Jun 10, 2019 By: Nico Albrecht Member since: May 2, 2017
    #3
  4. NEF

    NEF UKBF Regular Free Member

    137 7
    So I've checked and the company is listed as vat registered using the europa.eu website.

    So I sell the items charging no vat.

    When I come to do my vat return for the qtr, I then just do not include them items as no vat was included on them OR is there another process or record required?
     
    Posted: Jun 11, 2019 By: NEF Member since: Jan 14, 2008
    #4
  5. Scalloway

    Scalloway UKBF Legend Free Member

    14,885 3,162
    Posted: Jun 11, 2019 By: Scalloway Member since: Jun 6, 2010
    #5
  6. NEF

    NEF UKBF Regular Free Member

    137 7
    Posted: Jun 26, 2019 By: NEF Member since: Jan 14, 2008
    #6
  7. Scalloway

    Scalloway UKBF Legend Free Member

    14,885 3,162
    From the link I gave

    So do your VAT return as normal and HMRC will send you the ESL.
     
    Posted: Jun 26, 2019 By: Scalloway Member since: Jun 6, 2010
    #7
  8. NEF

    NEF UKBF Regular Free Member

    137 7
    I downloaded this from the HMRC can I just attach with the tax return to accountant ?
     
    Posted: Jun 26, 2019 By: NEF Member since: Jan 14, 2008
    #8
  9. Scalloway

    Scalloway UKBF Legend Free Member

    14,885 3,162
    According to my link you should use the ESL HMRC send you.
     
    Posted: Jun 27, 2019 By: Scalloway Member since: Jun 6, 2010
    #9
  10. MikeJ

    MikeJ UKBF Big Shot Free Member

    5,624 1,602
    On this (by chance, it's come up recently).

    If the seller isn't responsible for the shipping, I assume the same rules apply? If the customer arranges collection, providing we can demonstrate that the goods have been exported there's no reason to charge VAT (to a VAT registered business).
     
    Posted: Jun 27, 2019 By: MikeJ Member since: Jan 15, 2008
    #10
  11. Scalloway

    Scalloway UKBF Legend Free Member

    14,885 3,162
    Yes you need proof that the goods have actually left the UK>
     
    Posted: Jun 27, 2019 By: Scalloway Member since: Jun 6, 2010
    #11