EU based with UK Vat number

Hi, can a business supplying good to the UK use it's UK VAT number on the invoice? the goods are coming into a bonded warehouse and being distributed from there,

apologies. it should read supplying good to the UK from company based in the EU use it's UK VAT no.

Hi Gazza1025 It depends on where the place of supply for VAT is. If your supplier doesn’t have a presence in the UK but are making vatable supplies in the UK then they are regarded as a non established taxable person (NETP) . So for instance If your supplier is importing their own goods into the UK or holds stock in the UK prior to sale then the supply is in the UK . In this case they would invoice showing their UK VAT number.

Hi,

If an overseas business is registered for VAT in the UK then it would need to charge UK VAT on any supplies of goods where the Place of Supply of those goods is deemed to be in the UK.

Thank you.