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Posted Thu, 07 Dec 2023 11:42:09 GMT by Ann
Hi I have a business based in Northern Ireland that is buying high value goods from Japan and selling them to Netherlands. The goods are delivered directly from Japan to Netherlands and import VAT & duty is paid there. Should we be invoicing the Netherlands as an EC VAT sale? As the goods never entered NI, VAT has never been paid on them in the UK.
Posted Mon, 11 Dec 2023 13:16:43 GMT by HMRC Admin 19

As the goods never enter the UK or Northern Ireland then the sale will be outside the scope of UK VAT.

If you are the importer of the goods in to the Netherlands then you will be making a taxable supply in the Netherlands and there will be a requirement to register for VAT there.

However, if the customer in the Netherlands is the importer of the goods then they will take care of any import VAT and so you will not be deemed as making a supply in the Netherlands and so neither UK VAT nor EC VAT would need to be charged.

Thank you.
Posted Mon, 11 Dec 2023 15:17:31 GMT by Ann
Thank you

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