UK based selling goods EXW from EU supplier to EU customer VAT Question

Hi, We are a UK based business who sells goods to a customer that is based in Southern Ireland who is registered for VAT in the EU. We have one main supplier which is based in Spain and although we usually imports the goods to the UK before sending it to our Irish customer, the customer has now asked that the goods be supplied EXW for them to collect from our supplier in Spain to speed up delivery. What are the EU VAT implications involved with doing this? Thanks

Hi I suggest you get some EU advice as it’s unlikely HMRC can comment on the EU requirements. In my opinion as you will effectively be taking ownership of the goods in Spain before you can sell to your Irish customer you will be making a taxable supply in Spain. As a non EU business there is no threshold for VAT registration so you will need to register for VAT . You will need to check whether that will need to be in Spain or Ireland.

Hi Ben,
If the goods are moving within the EU and not in the UK then the supplies will be Ouside the Scope of VAT.
You will be taking ownership of the goods within the EU and so there could be a requirement to register for VAT in the EU and so I would contact the relevant member state.
Thank you.