Skip to main content

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

Posted Tue, 26 Sep 2023 07:33:11 GMT by MathiasD
Dear, We would like to arrange drop shipments from Belgium to the UK. Besides a GB EORI number and BE VAT number, do we also need an GB VAT number? Is there anything else we are missing? Thank you in advance. Kind regards, Mathias D
Posted Tue, 03 Oct 2023 15:04:25 GMT by HMRC Admin 19

You will only need a UK VAT number if you are supplying goods, and, or services in the UK.

If you are the importer of record for the goods then you will be making a supply of goods in the UK and so there will be an immediate requirement to register for VAT if you belong overseas and a requirement to register only when you breach the threshold if you belong in the UK. You can see the guidance here:

Working out whether you need to register

Non-established-taxable-persons (NETPs) — basic information

We would recommend speaking to our Intermational Trade Team to dicuss any further requirements for imported goods.

Imports and exports: general enquiries

Thank you
Posted Tue, 03 Oct 2023 23:04:59 GMT by sunil makim
Depending on the value of the shipments and country of origin ,if the shipment is over 150 euro vat is payable. 
Posted Wed, 04 Oct 2023 13:53:23 GMT by Customs oldtimer
How a drop shipment is accounted for will depend on where you are based , whether you are drop shipping to individuals or to businesses and who will be the importer. There is an import duty relief on goods in consignments below £135 but VAT is due on all shipments whatever the value. How that VAT is accounted for again depends on whether the shipment is to individuals or businesses. There are specific rules for overseas businesses selling to private individuals.

You must be signed in to post in this forum.