Matthew Causon

Thanks HMRC Admin 21 Response Do you know if there is a time limit for relief from VAT/duty for items imported to the UK for test purposes?

Hello I have a VAT registered UK company I have a staff member living and resident in Spain. We do not have a Spanish company as such (we are using an accountant in Madrid as a representative office). I want to send the staff member some equipment from the UK for demonstration/testing purposes. There would be no financial transaction taking place, no payment. Will the Spanish staff member be subject to paying local VAT on the value of the goods (even though there is no payment occurring) or is there no VAT due as there is no payment involved? Best regards