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Posted Thu, 26 Nov 2020 09:23:47 GMT by hannyhan
Company is in the UK. Raw materials supplied by Germany. Germany invoice Switzerland, then Switzerland invoice UK. At what point is VAT and duty applicable? And what rates? Is VAT 0% Thank you for your help
Posted Fri, 27 Nov 2020 11:29:48 GMT by HMRC Admin 10

We need some further information with regards to your query.

Where are the goods located when sold?

Are they coming into the UK?

If not where are they sent?

What are the goods that the business is purchasing?



Posted Fri, 27 Nov 2020 11:35:06 GMT by hannyhan
The goods are located in Germany, received in the UK. The goods are pvc raw materials. Thanks
Posted Wed, 02 Dec 2020 09:57:30 GMT by HMRC Admin 5

Please refer to section 13 of VAT Notice 725 ‘The single market’ for guidance on how to account for VAT if you are involved in triangulation.
In particular, please refer to paragraphs 13.12 and 13.14 for guidance on triangulation involving a non EU party.
13. Triangulation

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