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Posted Thu, 12 Oct 2023 11:32:00 GMT by
If a global company is registered for VAT in the UK but has a main office abroad, should they charge VAT on invoices for goods that have been sent from abroad? How does this get accounted for in a VAT return?
Posted Tue, 17 Oct 2023 11:19:02 GMT by HMRC Admin 10 Response
Hello.
The business would need to look at where the goods were located when supplied to determine whether UK VAT is applicable.
For example, if the goods were imported into the UK as the suppliers’ own goods and then supplied to the end customer here in the UK the place of supply would be UK and UK VAT applicable.
However, if the customer took ownership of the goods whilst outside the UK and they imported them into the UK as their own goods, then the place of supply would be the country in which the customer took ownership of the goods.
Where this is outside the UK this is outside the scope of UK VAT. 
Please refer to section 4.8 of notice 700 here: The basic rules for VAT

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