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Posted Wed, 28 Feb 2024 09:17:56 GMT by nmead
Hello, Please can you advise regarding the following query. Our customer is based in the UK. They have asked us to ship there order directly from our supplier in the US to their branch in Germany. Would we have to charge VAT to the UK customer as the goods are not entering the UK?
Posted Wed, 28 Feb 2024 14:14:00 GMT by HMRC Admin 25
Hi nmead,
If you are supplying goods to a UK company but the goods move from the US to Germany then because the goods never come in to the UK they will be Outside The Scope of VAT and so no UK VAT would need to be charged.
Thank you. 
 
Posted Wed, 28 Feb 2024 14:29:10 GMT by nmead
Hello, Thank you. In the case of us invoicing our customer in the UK but the goods are being delivered to our premises in the UK and we will ship the goods onto the Branch of the UK company in Germany, do we then charge VAT to our customer in the UK?

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