IMPORTER OF RECORDS

Hi, if a customer clears the goods at import and pays the import VAT, is our sale to the customer classed as out of scope for VAT? I think it should still be recorded as a sale in box 6, Can someone advise please?

Hi sarah,
Is your company based in the UK and making a sale of goods to a UK customer and the goods are being directly imported in to the UK to your customer?
Thank you 

 

Hi Yes we are based in the UK, and selling to a UK customer, the goods are coming from the EU, we will be charged for the goods, but the customer is the importer of records. it's an ABC flow. Kind regards

Hi, is it possible to get an update on this please. We are a UK company. I need to confirm if ABC flows where the UK customer is the importer of records and pays the import VAT on goods coming from outside the UK, and we are charged for the goods that are being delivered to the customer, is the sale to the customer classed as 'Outside the scope@ of VAT? Should the sales still be recorded in box 6 or the VAT return?

Hi sarah,
You will need to contact VAT helpline to check how the VAT should be treated on VAT returns.
Please see contact details here: 
VAT: general enquiries
Thank you.