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Posted Wed, 25 Oct 2023 10:44:30 GMT by
We registered for UK VAT but now realise we may not need it: If we as a German company sell B2C goods worth over 135gbp to UK customers directly from our online shop, then use a UK EORI number (which is not linked to a UK VAT registration) to send the goods using DHL's DDP service so they pay the import VAT on our behalf and charge it to us, does that mean we do not in fact need to be UK VAT registered and there is no additional sales VAT expected to be collected by HMRC on the sale? Also if we do that same thing but the EORI number IS linked to a UK VAT registration, would there be sales VAT due in addition to the import VAT? And in that case is there any advantage in being UK VAT registered if we only sell products worth more than 135GBP?
Posted Fri, 27 Oct 2023 10:14:45 GMT by HMRC Admin 13 Response
Hi,
If you are selling goods to consumers in the UK over a value of £135 then there would be a requirement to register for VAT if you are the importer of record for these goods.
If you are the importer then there would be a requirement for you to charge the VAT on to your customer as a UK supply is being made.
If your customer is the importer of record then there is no requirement to register for VAT in the UK as you will not own the goods in the UK and so there will be no supply made by you in the UK.

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