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Posted Thu, 24 Oct 2024 11:49:35 GMT by Cattay
If a UK company sells FCA (named exporter) to an overseas customer but the named importer is the overseas customer's own customer, where is the place of supply for the sale UK co to overseas customer ? ie the customer of the UK company is not named as either exporter or importer. I assume it is a zero rated export by UK company to their customer in the destination country (even though they are not named as importer) and then a domestic supply in the destination country from the UK's overseas customer to their own customer. Is this correct, and if so would this require the Uk's customer to have a VAT registration in the destination country and charge VAT in that country to their own customer ?
Posted Tue, 29 Oct 2024 09:09:12 GMT by HMRC Admin 19 Response
Hi,
If the UK company is the named exporter of the goods from the UK then the UK company own the goods in the UK and so the place of supply would be outside the UK.
We would not be able to comment upon the transactions outside of the UK.
Thank you.
Posted Tue, 29 Oct 2024 10:51:55 GMT by Customs oldtimer
Under FCA Incoterms I would expect that the UK seller would be the named exporter. The UK seller therefore has proof for UK zero rating the sale to their overseas customer. It is then the responsibility of the buyer and their customer to resolve any VAT or other tax issues in their own or the destination country.

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