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Posted Tue, 21 Nov 2023 16:32:32 GMT by a_mn04
I need to know if a UK customer (Company A) purchases goods from a UK company (Company B) but the goods are outsources to a Chinese company (Company C) and the goods are shipped within China and never enter the UK whether as a UK company (Company B) should charge the UK company UK VAT (Company A)? Billing Address UK/Shipping Address China Also the same for a company outside the UK (Company C) purchasing goods from UK company (Company B) and are delivered to another UK company (Company A) should UK VAT be charged? Billing Address China/Shipping Address UK Thanks
Posted Thu, 23 Nov 2023 07:20:07 GMT by HMRC Admin 25 Response
Hi a_mn04,
UK VAT is only charged on goods if those goods come in to the UK at some point.
If the goods move from and to a place outside the UK then the supply is Outside The Scope Of UK VAT.
Thank you. 
Posted Wed, 17 Apr 2024 14:18:30 GMT by a_mn04
Thank you for your help. So just to confirm does this all look correct below? Place of Supply UK Company Address UK Shipping Address UK VAT UK VAT 20% Place of Supply UK Company Address UK Shipping Address Outside of UK VAT UK VAT 20% Place of Supply China Company Address UK Shipping Address China VAT ZERO VAT Place of Supply UK Company Address Outside of UK Shipping Address UK VAT UK VAT 20% Place of Supply UK Company Address Outside of UK Shipping Address Outside of UK VAT ZERO VAT EXPORTED Thanks
Posted Fri, 19 Apr 2024 12:28:12 GMT by HMRC Admin 2 Response
Hi,

Yes, your understanding is correct.

Thank you.

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