thomas

If we import goods into the UK in bulk on our EORI and pay import VAT, then fulfil orders to EU consumers from this inventory, can we reclaim VAT on the goods that were re-exported to an EU member state? If so, is there guidance on this process? Thanks!

Hi, if a company starts trading again and needs to get a VAT ID immediately, is there an expedited process to re-register their old VAT ID or do they have to go through the same VAT application process as everyone else? This guidance seems to indicate that there is only one path to re-regisering the VAT ID: https://www.gov.uk/restart-a-non-trading-or-dormant-company

Can you clarify what it means to be established in the UK for customs purposes? I read here that "A person or business needs to be established in the UK to meet a number of customs rules." It clarifies that "A limited partnership or a limited liability partnership is established in the UK if it is registered at Companies House." However, I understand that being registered in Companies House is not enough for an LTD to act as the importer/declarant. Can you clarify what is required for a Companies House registered LTD to be considered established for customs purposes? Is there further guidance on what constitutes evidence of establishment? "You may be asked to provide evidence of establishment in the UK. The evidence could include: proof of residence or usual residence in the UK a certificate of incorporation issued by Companies House details of business activities and where they are carried out details of where staff are employed and the work that they carry out physical premises owned or leased by the business details of contracts, orders or invoices held or issued by the business proof that the business has its own accounts If you have a UK VAT or UK Economic Operator Registration and Identification (EORI) number, this does not necessarily mean or provide sufficient evidence that you are established in the UK." https://www.gov.uk/guidance/check-if-youre-established-in-the-uk-or-eu-for-customs

Hi, looking for help on this question. A UK consumer is asking for a VAT invoice, but the order value is over 135 GBP and the seller/supplier/merchant is not established in the UK. The seller is VAT registered and collected VAT at checkout but the seller's customs broker paid VAT owed on import because it was import VAT and not supply VAT. The buyer's VAT ID was not reported on import as this was assumed to be a casual purchase for personal use and not a business purchase. The broker can't/won't issue a VAT invoice to the consumer because they were not the seller. The UK consumer insists on having a VAT invoice and not a customs entry doc. Any guidance on how to handle this scenario? Thanks!