Emma12

A UK VAT-registered LTD company sells its goods from Poland via OMP. The online market place pays VAT on sales under 135 GBP, while goods above 135 GBP are shipped under the DAP model and the end customer pays import VAT. How should such sales be accounted for? Should 0% VAT be applied or is such a sale out of scope of VAT UK? Thank you in advance!

A UK VAT-registered LTD company sells its goods from Poland via OMP to UK customers. The online market place pays VAT on sales below GBP 135, while goods above GBP 135 are shipped under the DAP model and the end customer pays import VAT. How should such sales be recorded? Should 0% VAT be applied or is such a sale out of scope of VAT UK? Thank you in advance!

Hi, A UK LTD company selling on Amazon was recognized as a NETP a few months ago. The company has been VAT UK registered since 2020 and paid VAT on sales to HMRC on its own. After Amazon recognized the company as a NETP it demanded payment of VAT which it calculated for the period from 2021 to 2024. The company wants to reclaim the amount of VAT paid to HMRC before paying VAT to Amazon. After calculating the amount of VAT paid on B2C sales for this period based on sales statements, it turned out that the amount calculated by Amazon is approximately £16,000 lower than that resulting from the sales statements. Amazon does not want to share the calculations based on which it calculated the amount. Can a company apply for a VAT refund based on its calculations even though they are not consistent with Amazon's calculations? Thank you in advance!

Hello, in the guide you sent me, it is information what to do if the VAT amount on the invoice is wrong, but in the case I have described, the VAT amount is 0 and will not change. Please let me know if it is necessary to issue a credit note in the case I have described. Kind regards Edyta Bojarczuk

Hello, I am an accountant of a LTD company,which accounts for VAT on an accrual basis. My client sent me revenue invoices some time ago, the invoices were issued to a business partner from Poland, the invoices were for a supply of services and were accounted for on a reverse charge basis. The invoices were shown on the UK VAT return with a 0% rate. Recently, a client informed me that the invoices were sent to me by accident, they weren't sent to his Polish contractor and should not be included in the VAT return. The client wants to correct VAT returns but does not want to issue credit notes. Is it possible to correct the declaration without credit notes?

Hello, a Polish company intends to sell an instructional video on children's physiotherapy to individuals in the UK. The videos are digital services - they have been recorded once and are duplicated and sent to clients. The videos were recorded by physiotherapists licensed in Poland. Can the described activity be counted as exempt from VAT as 'health services'? Thank you in advance!

Hello, I have a question about VAT refunds. British limited company recently received information from Amazon that they unmet UK business establishment requirements and Amazon will collect and pay VAT to HMRC from the beginning of the company's sales on Amazon. Until now, the company has paid the VAT on the sale itself. In such a situation, when Amazon pays the VAT on all sales retrospectively, will the company automatically receive a refund of the VAT already paid or should a correction of the VAT return be submitted? If a correction to the vat return has to be submitted, can it be submitted earlier before Amazon deducts this vat or does amazon have to deduct it first and a correction has to be submitted later? Thank you in advance!

Hello, the company recently received information from Amazon about the suspension of his business on the amazon platform due to unmet UK business establishment requirements. The company is classified as a Non-established taxable person even though it is a British company but does not have a physical headquarters in the UK. Therefore, the company cannot pass Amazon's verification and Amazon wants to collect VAT from the beginning of client sales to now. So far, the company has imported goods from European Union countries and paid VAT on imports. The goods were stored in the UK and sold from the UK to customers via Amazon. In November, company submitted an application for VAT registration because he exceeded the VAT registration threshold, but he has not been registered yet. Because of that, I have a few questions. 1. If the company is registered for VAT, will it be able to account for VAT in two ways? The VAT on sales on Amazon would be accounted for by Amazon and the VAT on sales through its own online shops would be paid by the company. Would this solution be OK? 2. Is it correct that Amazon wants to collect VAT from the first sale and not from the moment when the company crosses the VAT registration threshold? The company is a UK entity so it should be subject to the VAT registration threshold of £85,000? 3. Will the company be able to accounting VAT on imports using Postponed VAT accounting if Amazon pays VAT on sales on their behalf ? 4. In this situation, will the company be able to reclaim VAT paid on import after the date of VAT registration? 5. The company has not yet accepted that Amazon may collect and pay VAT on its behalf. Should company wait until it is registered for UK VAT? Thank you in advance!