Martin

Hi everyone, One of our UK customers has a branch is Southern Ireland (Dublin) and we (the UK entity) are looking to purchase goods from our parent factory entity, based in France, and ship direct to our customers branch in Dublin. We don't want to physically bring the goods into the UK - it doesn't make sense commercially in terms of freight costs, or for the goods to be subject to import duty upon entry into the UK, only to then be shipped on to Ireland. Therefore we want to ship the goods direct from France to Ireland, with invoicing from France to UK to Ireland. If we took this approach, would we need to charge VAT to the customer in Ireland (Dublin)? And would there be any other compliance implications?....i'm just conscious that the goods would be remaining in the EU at all times, and that we're looking to arrange the billing from EU country to UK country to EU country. Thanks, 

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Hi everyone, One of our UK customers has a branch is Southern Ireland (Dublin) and we (the UK entity) are looking to purchase goods from our parent factory entity, based in France, and ship to our customers branch in Dublin. We don't want to physically bring the goods into the UK - it doesn't make sense commercially in terms of freight costs, or for the goods to be subject to import duty upon entry into the UK, only to then be shipped on to Ireland. My question is can the goods be physically shipped direct from France to Dublin?...and transactionally for the goods to be invoiced from France to UK and on to Ireland?....if not, what options would be have in order to ensure we remain compliant? And would the UK entity need to charge VAT to the customer in Dublin? Thanks

Thank you for the response - this is helpful. Ref step (2) yes title does pass from Germany to UK. Ref your final point - yes we have a Group tax team that can support, but just conscious some of these points are country specific.

Hi, we have the following business scenario - We are a UK business, with an EU (Germany) based parent. (1) our UK business receives a customer order from a multi-national customer (2) The UK business orders the goods from our EU based parent company (3) The EU based parent company delivers the goods direct to our customers branch located in the Netherlands. Do we have to pay VAT (@19%?) to our German parent company?....and if so, can we then claim back the VAT?...if not, can we firstly register for VAT in the EU and then claim back the VAT? Finally do we charge VAT on our sale to our UK customer, even though the goods are delivered direct by our parent to our customers location in the Netherlands? Please can anyone help to clarify, thanks.

This query is in relation to DRC (Domestic Reverse Charge) legislation - We have a subcontractor that has stated they will not be charging us (as main contractor) VAT in relation to construction works where CIS applies. We are not the end user of the services supplied. My understanding is that we must pay the corresponding VAT amount to HMRC? Can we, and if so, how can we claim this VAT back? Normally we would of course reclaim any VAT paid to our suppliers, via our quarterly VAT return.

Hi, if you agree to sell some second hand equipment (old obsolete stock) to a warehouse employee, do you need to charge VAT on the sale? The total value is only approx £200.

Thanks for your response Jason. To clarify - the goods were shipped to the customer in the UK, and the customer will be using those goods in the UK. The service / maintenance agreement is separate to the supply of goods....and of course we are servicing those goods in the UK. Based on this, I assume we are correct to charge VAT on the goods. What about the servicing / maintenance?

We have invoiced a customer based in Germany for goods (equipment) and services (servicing / maintenance of the equipment) which have both been provided in the UK. The customer does not have a permanent establishment in the UK and is not VAT registered in the UK. The customer is saying we shouldn't have charged VAT, but I thought that 'place of supply' would dictate that we should. Should we be charging VAT to this customer? If not, should the invoices be zero-rated or outside the scope of VAT? Thanks, Martin