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Posted Fri, 09 Feb 2024 19:43:15 GMT by BornClueless
If a non-VAT registered seller exports an item to the EU, is the declared value = the sale price minus the UK VAT element? i.e. sell for £120, export to EU ---> declare value as £100? I ask because everything l've read online indicates this is correct, and because the end user, being a private individual, will themselves be paying VAT on import into their home country.
Posted Mon, 12 Feb 2024 18:56:19 GMT by Customs oldtimer
Hi BornClueless If you are not VAT registered then there will be no UK VAT element at all to consider. The export value will be the price you sell the goods for. So if you sell for £120 that is the value for export. Yes the EU importer will pay local import VAT in their own country.
Posted Fri, 16 Feb 2024 14:46:57 GMT by HMRC Admin 25
Hi BornClueless,
If you are exporting goods outside of the EU and you are not VAT registered then the value of your supply will be the net figure.
If the goods are over £135 then import VAT will be due in the member state where imported.
If the goods are under £135 then you can sign up for the IOSS scheme in the EU which allows you to pay the VAT due in each member state you export to on one montly IOSS return.
EU VAT e-commerce package
If you choose not to do this then the individuals will need to pay the VAT in their country plus any processing/customs fees due in that country.
Thank you. 
 
Posted Fri, 16 Feb 2024 15:53:43 GMT by BornClueless
Hi there thanks for both replies. @HMRC Admin 25 - are you saying the same as @Customs oldtimer ? What do you mean by "you are not VAT registered then the value of your supply will be the net figure." ? Net figure = sans export country's VAT? I am in the UK, l want to sell something worth £600 to EU and Japan. For export to EU and Japan, in both cases, are you saying l should declare the value as £500? That sounds like "net" figure ... Thing is, l'm not VAT reg'd, and it looks like what a VAT reg'd seller should do i.e. we do the same thing, declare net value, sans VAT. At the very least l think it's fair because otherwise the buyer pays two nations' VAT, and l've heard rumours of buyers demanding a refund of the UK VAT, but l can't recall if the UK seller was VAT reg'd in those instances.
Posted Tue, 20 Feb 2024 12:28:29 GMT by HMRC Admin 21
Hi BornClueless,
If you are not VAT registered there is nothing for you to declare to HMRC for VAT purposes. You only make declarations to HMRC for VAT on a VAT return as a VAT registered person. 
Thank you.
Posted Tue, 20 Feb 2024 14:21:00 GMT by Customs oldtimer
Hi If you are not UK VAT registered then you cannot charge UK VAT therefore your selling price does not include any VAT element. You cannot remove VAT that isn’t there in the first place. If you sell something for £600 then that is the export value. A VAT registered businesses still charge VAT on the export but can charge that at zero rate provided they have proof of export from the UK. If not then they still have to charge 20 % and include it on their VAT return. The export value of the export does not change if you are sending to the EU or elsewhere. Your customer is not paying both UK VAT and local VAT( if applicable ) only the import VAT in the country of destination. Not all countries have VAT but there may be other charges or taxes . Each country will apply its own rules.
Posted Tue, 20 Feb 2024 15:53:11 GMT by BornClueless
Thank you both. I continued asking only because by saying "net figure" HMRC Admin 21 seemed to be contradicting Customs oldtimer, by saying "take the putative VAT component off". But now l see you are indeed both saying the same thing and therefore my query has been answered. Thanks again. I hope this helps other people too.

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