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Posted Wed, 06 Mar 2024 00:30:36 GMT by Abc London
Good morning, I have the following question: I have a limited company registered in England with UK VAT Number. I bought some T-shirt in Italy. The Italian supplier sent the goods directly via DHL to my final customer in France (via DHL from Italy to France). The Italian customer invoiced me for the T-shirts adding Italian VAT (22%). I have now to invoice my customer in France, I was thinking to invoice them without UK VAT (writing VAT Zero Rated) as I was doing before Brexit. Do you think I am right? Are now things changed with Brexit ? Thank you in advance for your appreciate help. Kind regards
Posted Thu, 07 Mar 2024 12:04:09 GMT by HMRC Admin 5 Response
Hi 

If you are selling goods which have not come in to the UK then the supply will be Outside The Scope of UK VAT.
However there could be a requirement to register for VAT in the EU as the your supplies will have a Place of Supply in the EU
As the Italian company are charging Italian VAT then I would expect the Place of Supply to be in Italy and so I would contact the Italian authorities to check the requirement of registering for VAT there.

Thank you
 

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