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Our UK company sell vouchers to another business based in Republic of Ireland. These vouchers can be used to purchase goods that would usually be UK standard rated. However, the place of supply may vary (e.g. depending on where the customer is based) therefore whether UK VAT is charged or not will vary too.
I understand that because the voucher could be used in another country other than the UK, it cannot be considered a single purpose voucher. Please could you confirm my understanding is correct?
We have overpaid one of our employees by quite a significant sum. We have agreed with the employee that they will repay this to us.
We wanted to confirm:
a) the sum is too large for it to all be deducted from the employee's salary next month. So is it acceptable to request for the employee to repay this over a few months?
b) how do we (the employer) recover the employee NIC contribution paid?
c) does the employee need to speak to HMRC to recover their income tax/NIC paid?
To confirm, does the £135 amount apply to each individual good exported or the total value of goods being shipped?
And in the instance our the goods are shipped to Austrian customers via our German warehouse, I understand the place of supply will be outside the UK. Please could you confirm?
Our UK entity sells to customers in Germany and Austria. With respect to Austria, we mark all the sales as zero-rated as they are exported from the UK to Austria. Are these sales subject to Austrian VAT and therefore do they need to be reported on an Austrian VAT return?
With respect to Germany, the goods don't enter the UK. All orders are fulfilled by our warehouse in Germany and shipped from the warehouse to German customers. However, the revenue is initially accounted for in the UK entity and is then recharged from UK to our German entity. Is the place of supply Germany in this case?
Any guidance would be appreciated!