Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sat, 07 Sep 2024 02:36:40 GMT by Carla
Hi, we are oversea sellers who sell products online to UK. 1.And I want to know when I submit the declaration, do I need to separate the data of B2B and B2C, which means do I have to submit twice? If I have to do so, is the same sheet or place where I submit the declaration? 2.Since there is a diference when applying the rules of VAT charge based on the place the products are stored. I know under the B2B, if I sell products directly to UK business, the reverse charge mechanism can be generated, which means I don't need to do declaration. But what if the products are stored in UK (at the point of sale), in this situation it would be the normal situation, which means I have to charge VAT and declare all the info, the question is 1.(can it be mixed with the B2C and be submitted altogether?)
Posted Thu, 12 Sep 2024 15:36:38 GMT by HMRC Admin 13 Response
Hi,
You don't need to declare separately your sales for B to B and B to C customers or whether you are making supplies from overseas or whether the goods are supplies from a warehouse in the UK.
The VAT is included on the VAT return as a single figure.
Please see the guidance for completing your VAT return at: How to fill in and submit your VAT Return (VAT Notice 700/12) Section 3
Thank you
Posted Fri, 13 Sep 2024 02:38:35 GMT by Carla
If I don't need to file separate returns, as my goods are warehoused in different places, some of them will be able to apply reverse VAT and some won't. For the parts that can be applied, my sales excluding VAT are assumed to be x, but my output tax will be 0% x; the other parts that don't are 20% x. Will this be confusing and will I need to upload proof of invoices attached to my return?
Posted Wed, 18 Sep 2024 15:37:30 GMT by HMRC Admin 13 Response
Hi Carla,
The figures on your VAT return will not always make obvious sense when completed and sent to us.
However, this is fine as every business is different and certain boxes won't always equate with other boxes.
Please see guidance at: 
How to fill in and submit your VAT Return (VAT Notice 700/12) 
Charge, reclaim and record VAT: Charging VAT
You will not need to upload any invoices with the return to justify your figures but keep this information, in your records, so that you may produce this, when requested, by HMRC.
Thank you
 

You must be signed in to post in this forum.