Martin

Hi, Nature of service: This is the explosion-proofing of equipment / plant. The equipment / plant is dis-assembled, explosion-proofed, and then re-assembled, before being shipped back to our sister company in IRL. Thanks.

Hi Jay, thank you for the above response. I should have said initially that although the service is being provided in the UK (it is modifications to a product), the product, and therefore the result of those modifications, are then being shipped to our sister company in Ireland. Does this mean that the "use & enjoyment" therefore reverts back to Ireland, and that the t/p supplier doesn't need to charge VAT? To add some more context - our IRL entity is shipping its product to the UK supplier, the supplier then performs the modifications, and ships the product back to IRL. Given this context, does the outcome change at all? Thanks

Hi there, we have the following scenario - We are a UK entity with a sister company based in Ireland. The Irish company is purchasing a service from a third party UK entity. The place of supply is in the UK. The third party is wanting to charge 20% VAT to our Ireland entity, but the Irish entity is not UK VAT registered, and therefore could not recover the VAT. Can we ask the UK third party supplier to invoice us (UK entity) so that we can recover the VAT? We would then want to cross-charge the service provided, on to our sister entity in Ireland - but would we still have to charge VAT at this stage?....in which case we'd be back to square one! Can anyone please advise how best to resolve? Thanks.

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, 

Name removed admin .

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.