Submitting a VAT return for items over 135 GBP

How should we as an EU company (with our own web shop) handle the VAT return for orders with a value of 135 GBP or more sold to customers B2C in the UK ? We do not add UK 20 % VAT on orders > 135 GBP for the UK customers, but should we still add that sales amount ex VAT to Box 6 ”Total value of sales, exluding VAT” ? If so Box 1 and Box 6 will not correspond to each other – is that correct ?

Hi,
If you are an overseas trader and you send goods to the UK over a value of £135 then the VAT would be paid by the consumer if they are the importer of record.
The supply is taking place overseas and so there would be no requirement to record the sale on the UK VAT return.
Thank you.

Hi Thank you for the answer In this case do we have to state somewhere (i.e on our invoice) that our B2C customer is the Importer of Record ?

Hi,
You do not need to state this on your invoices to your non business customers.
Thank you.