rachel.gardner

Thank you so much for the clarification

We are a UK based manufacturer that imports materials and components using specialist transport agents to bring the goods to the UK border for us . These UK based freight partners 'zero rate' their invoices to us. We are clear about how to deal with the invoices for the goods imported (make use of postponed VAT accounting and include in Box 7 in the normal way) but have a difference of opinion internally about whether the invoice for the freight charges should be included in Box 7 or not. Gov.UK guidance talks about this type of freight cost being 'outside the scope of UK VAT' because the service is provided entirely outside the UK but one member of staff is adamant this means they should be excluded from Box 7 whereas another says that's rubbish and we should process them in our software as zero rated. Clarification of the correct treatment would be much appreciated. Thanks

[Display name amended - Admin]