Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 10 Sep 2021 16:56:59 GMT by ManG
I keep getting webinars emails from HMRC about Import/Exports between businesses, but what about business and consumers? I cannot find anything on Gov.uk. Example we are a UK VAT registered Ltd company and we sell goods directly to consumers in EU and USA via our own website and Ebay. The rules in these cases are unknown, example do we need to charge UK VAT to our customers in EU/USA? Because I know exports between businesses are zero-rated, but what about with consumers? And if it's the case that we need to charge UK VAT, the consumers once receive the goods in their countries, they are subject to their own Duty and VAT. So are they paying VAT twice? Can HMRC clarify this, not just pasting a confusing link from Gov.uk but actually give a practical example? Thanks
Posted Mon, 13 Sep 2021 21:52:01 GMT by thebeavers
Exports to EU and USA are all without VAT and would be paid by the end customer in their country. Sales to EU are now considered exports, not Intra-EC transactions as they used to be.
Posted Tue, 14 Sep 2021 11:19:11 GMT by HMRC Admin 9
Hi, 

Usually an export to any person outside the UK is zero rated, as an export and will then be subject to local import charges.

Please see the following guidance for further information:

VAT on goods exported from the UK (VAT Notice 703)

Thank you. 
Posted Thu, 16 Sep 2021 08:54:59 GMT by ManG
Thanks. So the prices in our website should be exclusive VAT in case someone from abroad buys the product? But when someone from UK will need VAT inclusive prices, so how does it work? Because usually online retailers always shows prices inclusive of VAT, no matter where the customers are based.
Posted Mon, 20 Sep 2021 12:43:41 GMT by HMRC Admin 8
 Hello,
How you deal with this on your website is entirely up to you.
HMRC do not regulate this for VAT purposes.
We only regulate the VAT invoices. So as long as your invoices and VAT returns are correct then you will have met your obligations to HMRC. 
Thank you.

You must be signed in to post in this forum.