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Posted Tue, 06 Dec 2022 08:34:08 GMT by jen123
Our entity in The Netherlands is going to be importing goods in its own name into the UK. Supplies will be made to both B2B and B2C. Couple of questions: 1. Is the supply to the customer deemed to take place in the UK? 2. Does the NL entity have to register for UK VAT? 3. If they do, when the goods have been imported in their name does the entity have to create a sales invoice to the end user from the UK, charging UK VAT? I expect the answer to the above is yes they do need to VAT register but I was to double check. Many thanks
Posted Wed, 07 Dec 2022 11:20:23 GMT by HMRC Admin 17
 
Hello,

Yes you are correct please refer to link here:

VAT and overseas goods sold directly to customers in the UK  .


Thank you.

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