VAT registration incomplete - sending goods from germany to UK

Good evening, at the moment we have the following situation: A E-commerce business already sold goods to UK B2C Customers. At the time the goods were bought, the german business was not registered for UK VAT. The german business imediately noticed that and started the registration process. Till today there was the request of HMRC to fill the "goods questionnaire 25A" but so far no completion of the registration process. One of the customers already needs the goods. Is it possible to send the goods now, with a commercial invoice without the UK VAT number and with a german EORI number? Would it be possible to re-issue the invoice after the UK VAT registration completes and then send the VAT to HMRC? Thank you for your help in advance! -Julian

Hi JulianL,
Can you confirm if the goods being imported in to the UK are of a value over or below £135?
As this this will decide how this would be treated.
Thank you. 


 

Hi! generally speaking our products have a value below £135. But of course in combination an order/shipment can be over £135. Specifically the urgent order I was talking about has an total value of goods of £129 (75 articles with £1,72 each) and £8 for shipping. So the total amount of the invoice is £137. The goods and shipping is declared in two extra positions on the invoice for transparency. All the other orders are far below £135. Thanks!

Hi there, I just wanted to ask if there is any update on my question? Thank you in advance! Best regards 

Name removed admin .

Hi. Please bear in work that the value of the goods is the intrinsic value of the goods. The guidance states: The starting point for determining whether a sale of goods located outside of the UK, made to a UK consumer, is subject to UK supply VAT under this measure is to consider whether the selling price of the goods exceeds £135, exclusive of VAT. For this purpose, the value should be based on the ‘intrinsic value’ of the goods, which equates to the price at which the goods are sold, excluding: Transport and insurance costs, unless they are included in the price and not separately indicated on the invoice Any other taxes and charges identifiable by the customs authorities from any relevant documents. If you sell goods under a value of £135 then you as the supplier will be responsible for the VAT charged to the consumer. If you do not have a UK VAT number and a UK EORI number then there will be an issue with decllaring the goods at customs and also charging the VAT to the customer  . Thank you .