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Posted Mon, 13 Nov 2023 17:53:38 GMT by
Hello, We are a Canadian-based company in the e-commerce field. We plan on shipping products D2C from the UK to North America. The fulfillment partner is asking for a VAT so we can store goods and start working with them. We provided the Canadian VAT but they requested a UK one. My question is do we need one (UK VAT) for our case? We plan on buying products from the UK (goods are manufactured in the UK, and storage and fulfillment are done by a UK company) and then shipping D2C to North America Appreciate your help
Posted Tue, 14 Nov 2023 11:28:32 GMT by HMRC Admin 17 Response
 
Hi.

If the goods are in the UK at the point of sale and then exported to your customers in North America then
you will be making taxable supplies in the UK and this will require you to be registered for VAT.

If you buy the goods in the UK then you will be able to recover the VAT on these purchases as your input tax.

Please see the information below:

Who should register for VAT (VAT Notice 700/1)

VAT guide (VAT Notice 700)

VAT on goods exported from the UK (VAT Notice 703)

Thank you .

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