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Posted Tue, 27 Aug 2024 14:22:20 GMT by Abbie White
We are located in the UK and are VAT registered - we sell works of art to customers all over the world . Artists supply us with works of art on a 'sale or return' basis. We will be selling the work of an artist who is located in France and they will ship directly to the customer from there. Please could you help with how we should account for VAT on the sale to the customer? In addition, we operate the margin scheme for VAT and I'm not sure if this would apply in this scenario or not?
Posted Wed, 04 Sep 2024 07:56:36 GMT by HMRC Admin 25 Response
Hi Abbie,
If the works of art are moving from France to other countries and the goods do not come in to the UK then the supplies will be Outside The Scope Of VAT.
If you buy goods in France and then sell them from there then you will be making a supply in France and will therefore have to contact the French authorities as regards registering for VAT in France.
Thank you. 

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