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Posted Fri, 04 Aug 2023 07:53:34 GMT by
Hi, I have a UK supplier that is sourcing goods for us from China. Our freight handling agent is dealing with the import and postponed import VAT etc. However the UK supplier has invoiced us for the goods with no VAT. Is this correct? Many thanks,
Posted Fri, 04 Aug 2023 15:18:41 GMT by Customs oldtimer
If you are the importer and accounting for the import VAT then your UK supplier won’t charge you VAT as well. Make sure you use the correct invoice ( from your uk supplier) when declaring the import value. If your supplier was importing in their own name then selling on to you they would charge VAT.
Posted Mon, 07 Aug 2023 13:17:48 GMT by HMRC Admin 8 Response
Hi,
It appears that the UK supplier is drop shipping the goods to you and that you are taking responsibility for the import procedures.
This would mean that the UK supplier has sold you the goods before they actually reach the UK border and so they are correct in not charging you the VAT.
Thank you.

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