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Posted Wed, 02 Aug 2023 13:06:25 GMT by Natalie Wadhams
Hi. I have a piece of art that I have sold to Germany. I have zero rated the invoice to the customer. But I am wondering if the invoice received from the artist is correct to charge me VAT. He is packing the art and shipping it directly to the customer. This is a large amount so want to make sure its correct before paying it and having to wait months to reclaim the VAT. Thanks in advance
Posted Thu, 03 Aug 2023 14:21:24 GMT by HMRC Admin 10 Response
Hi.
There are 2 transactions taking place.
Your supply to the customer in Germany can be zero rated as long as you obtain the evidence from the artist who exported the goods and that you meet the conditions below:
Conditions and time limits for zero rating
The supply from the artist to you,however takes place in the UK and so VAT would need to be added to this supply.
Please see the guidance below;
Conditions for zero rating in specific circumstances
Posted Thu, 03 Aug 2023 14:36:21 GMT by Natalie Wadhams
Thank you very much for your help!

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