HMRC Admin 32 Response

Hi HarvestTheSun,

As the materials are only being supplied and not installed then the liability will always be 20%

Thank you.

Hi,

As the movement of the goods is from China to Italy then the supply will be Outside The Scope of UK VAT..
I would keep any necessary evidence in your records to show that the goods have moved between two countries overseas.

Thank you.

Hi,

If you have not reclaimed the VAT as input tax in the period during which the import was made then you can make an error correction for this.
There is a time limit of 4 years and so you are still within the timescales to do this.

Please see the guidance below:

Correcting VAT errors on a return already submitted

Thank you.

Hi,

If you have a CDS account and an EORI then this doesn't stop you from being able to use Postponed VAT Accounting.
After you apply for VAT and receive your VAT number then you would need to apply for a VAT registered EORI number.

Please see below:

Check when you can account for import VAT on your VAT Return

If you register for VAT and have incurred VAT on imports prior to your Registration date then you can recovewr the VAT as long as you still have the goods on hand on the day of Registration and you have documentary evidence of the import in your records.

Please see the guidance below:

Input tax when VAT paid on goods and services received before VAT registration

Thank you.

Hi,

You can apply for CDS and EORI without having a UK VAT number.

You would need to obtain the EORI number before applying for CDS.

Please see below:

Get an EORI number

Customs Declaration Service

If you are not UK VAT registered then you will be unable to use Postponed Accounting as this is only available to UK VAT registered businesses.

Please see below:

Check when you can account for import VAT on your VAT Return

Thank you.

Hi,

That would be correct. If you are making a supply of goods and these goods are manufactured in the USA and sold overseas then these sales would be Outside The Scope of UK VAT as the goods are never physically in the UK.

Thank you.

Hi,

Yes. Companies can benefit from the scheme if they own a residential property and energy saving materials are installed.

Thank you.

Hi,

It is important to establish the status of your business in terms of whether it is a UK Established business or a NETP.

Please see the guidance below:

Non-established-taxable-persons (NETPs) — basic information

If you are a NETP and the goods are stored in the UK then Amazon should account for the VAT on the supplies to your non business customers.

Please see below:

Goods in the UK at the point of sale — sold by an overseas seller through an online marketplace

You can be eligible to use the Flat Rte Scheme if you are a NETP but bear in mind that you will npt be able to recover VAT on your imports in to the UK unless these are capital expenditure goods and therefore you would need to consider whether it would be beneficial to join the scheme.

Please see the information below:

Eligibility and conditions of the scheme

Capital expenditure goods

Thank you.

Hi,

Please speak to our International Trade Team on the following link:

Imports and exports: general enquiries

Thank you.

Hi,

Please see section 3.6 of the the guidance below:

VAT on goods exported from the UK (VAT Notice 703): Conditions and time limits for zero rating

Thank you.