Is VAT charged to EU customers for goods without an EU VAT registration number

Good morning, It was my understanding prior to Brexit, that if goods were sold and delivered to an EU customer who was not registered for VAT in their own EU country then UK VAT was applied to the sale invoice at 20%. Is this still the case post Brexit? I.e if the EU customer does not provide a valid EU VAT number then 20% vat is charged on invoice for the goods. Many thanks

The pre Brexit rules were for Intra EU transactions. Now the UK has left the EU intra EU VAT rules do not apply. Instead there are exports and imports. On import the EU customer will be charged import VAT ( at local rate) and possibly customs duties . If they are VAT registered in their own country then they will need to provide their VAT number. You can zero rate the export from the UK. See https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad If you are using couriers/ fast parcel operators then they usually request customer/ recipient information when you send the goods.

Thank you for your quick response. So, regardless to whether my customer in the EU is VAT registered, the VAT is always zero rated and any import VAT is due on arrivals through customs?

To be clear I don’t work for customs so my answer is not official but based on knowledge. Exports to the EU are now just the same as to the rest of the world. A UK exporter does not usually need to know the local tax status of their customers . Any goods arriving in the EU or any other country must be declared to the local customs and any duties taxes and levies would be paid prior to releasing those goods from customs. It becomes the importers responsibility to deal with those requirements. As an UK exporter you need to export the goods from the UK. If you are VAT registered then you can zero rate but must have proof of export. Whilst you can zero rate for export there may be times where you may want to charge UK VAT such as if you are delivering to a place in the UK or your customer is collecting the goods and you were not certain of getting the proof of export.

Hi,

The rules moving goods outide of the UK have changed since Brexit. Previously, as you state, you would have needed to charge 20% VAT to individuals in other member states. However, movements of goods out of the UK are now regarded as exports for VAT purposes and so are zero rated. You can see guidance here:

Conditions and time limits for zero rating

If you are exporting goods below £135 to individuals in the EU then please see the guidance below:

EU VAT e-commerce package Updated 20 September 2021

Thank you.