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Posted Tue, 17 Oct 2023 22:10:44 GMT by
Hi, a company which is registered in uk and registered for full VAT, sale online through their own website, but the products sent directly to customers from overseas, the goods price is more then 135 gbp. The customer stand as an importer of goods in this case, so did company need to charge vat and pay to hmrc in this case ?
Posted Wed, 18 Oct 2023 18:15:24 GMT by HMRC Admin 25 Response
Hi ecommerce,
If the goods are sent directly to the customer in the UK then you will not own the goods in the UK and so you're supply will be Outside The Scope Of VAT.
The customer will be responsible for paying the VAT on the import via the shipping company.
Thank you. 
 
Posted Wed, 18 Oct 2023 20:22:07 GMT by
do I need to charge a vat fom customer if the product cost is less then 135 gbp but also the goods sent directly to the customer from overseas?
Posted Thu, 19 Oct 2023 16:16:27 GMT by HMRC Admin 25 Response
Hi ecommerce,
If you are selling goods below a value of £135 and the goods are sent direct from your supplier to your customer then there would still be a supply made by to your UK customer.
In this scenario there are 2 supplies being made.
The first supply is the sale of goods between the overseas company and yourself and then the second supply would be between yourself and your customer in the UK so the second supply would attract VAT as it is taking place in the UK.
Thank you. 


 

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