Vat query

Scenario from a client....any assistance appreciated. Currently container imports for retailers from GI are sent as the retailer as the UK importer. Moving forward, we want X to be the UK importer. This will mean X acquire a EORI number for import VAT and the Postponed VAT declarations. The question is this, as a result of X being the UK first importer and having net zero Postponed VAT what is the requirement for VAT on the invoice from X to the retailer? X is a Dutch company so would not normally charge VAT on its invoices, but I am not sure if this is the same if they are the UK importer.

Hi Chris,
If it is a Dutch company who are importing the goods in to the UK and they are the importer of record then they will own the goods in the UK.
When the Dutch company then make their onward supply in the UK they are making a UK taxable supply and so there would be a requirement for them to register for VAT in the UK and charge VAT on these sales.
Please see the guidance below:
3. Working out whether you need to register
9. Non-established taxable persons — basic information
Thank you.