VAT Treatment

UK VAT registered company selling to another UK VAT registered company. However, goods are first being exported to the EU to be assembled by a different European company and then they are shipping back to UK VAT registered company. What are the UK Vat implications of this transaction?

Hi,
If a UK company is selling goods to another UK company then VAT would be attached to the sale.
If the completed goods are reimported in to the UK and your customer is the importer of record for these goods then any VAT would be charged at the border and would be the responsibility of the importer to account for.
Therefore there would be no sales VAT to charge.
If you are the importer of the goods then you will be making an onward supply to your UK customer and VAT would be charged.
Thank you.