HMRC Admin 25 Response

Hi Cara Savage,
If money is freely given then this would not normally constitute a supply for VAT purposes as there is no supply for a consideration.
If you provide some of these goods and a taxable supply is deemed to be made then the supply would be the liability of the goods themselves and so if you are providing zero rated goods then the supply would be zero rated.
Please see below:
Guidance on determining the liability of the supply of goods or services effected for a consideration.
Thank you. 



 

Hi Majemo,
If you are a Non Established Business then the address HMRC will hold is the Ruby House address in Aberdeen.
However, I would recommend contacting the marketplace/platform regarding the billing address as this is not something HMRC could get involved in.
Thank you. 

 

Hi QQask
Please see the guidance below:
Statement of Practice 4 (1983)
Thank you. 

Hi Creditcontroller1,
The supply of staff would fall under the General Rule of Services for Place of Supply Of Services purposes .
Please see the guidance below:
6. The place of supply rules for services
Please also see section 12.9 which defines a supply of staff:
12. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
Thank you. 

Hi R K,
If you purchase goods under £135 from an overseas customer asa VAT registered customer then these supplies should be accounted for by the VAT registered customer under the reverse charge procesure.
Please see below
VAT and overseas goods sold directly to customers in the UK
If the goods are over a value of £135 then normal import procedures will apply and import VAT will be due.
When these imported goods are then sold on to UK customers then VAT would then be charged on to the customer and if the seller is on the Flat Rate Scheme then the sales would form part of the Flat Rate turnover.
Please see below:
6. Determining your flat rate turnover
If you export goods overseas then this would normally be a zero rated supply if the export conditions are met.
These sales would still form part of the Flat Rate turnover even though the supplies are zero rated.
3. Conditions and time limits for zero rating
If item B is over £135 then import VAT is due and again this will form part of the Flat Rtae turnover when sold on to your customer.
If item B is under £135 and you are being charged VAT on the supply as a VAT registered customer then please contact the seller /marketplace.
Please see 'Business to Business ' section below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Thank you. 





"

Hi K M,
The scaffolders supply would only be zero rated rated if the work was in relation to a new build property.
If the work is not in relation to a new build property then the work would normally come under the reverse charge procedure.
The guidance states:
Scaffolding supplied in relation to standard or reduced rated construction work (contracts for the hire, erection and dismantling of scaffolding for construction work) will be liable to VAT at the standard rate.
This should be accounted for under the reverse charge if all the other reverse charge conditions are met — unless the customer is an end user.
If the scaffold supplier’s invoice shows a single charge for the hire of scaffold and labour, the full value of the supply is subject to the reverse charge, unless the customer is an end user.
Scaffolding
Thank you. 

Hi Phil_D,
The C79 Certificates are now digital forms which we make available to you.
Please see the information below:
Check how to get your import VAT certificate (C79)
If you are unable to view the C79's please respond so that we can look in to this issue for you.
Thank you. 

Hi BornClueless,
If you are exporting goods outside of the EU and you are not VAT registered then the value of your supply will be the net figure.
If the goods are over £135 then import VAT will be due in the member state where imported.
If the goods are under £135 then you can sign up for the IOSS scheme in the EU which allows you to pay the VAT due in each member state you export to on one montly IOSS return.
EU VAT e-commerce package
If you choose not to do this then the individuals will need to pay the VAT in their country plus any processing/customs fees due in that country.
Thank you. 
 

Hi SDTaxman,
If you are sending goods directly to Northern Ireland consumers then you would declare this on your OSS return as this is to be used for all distance sales.
You would therefore use your DE VAT number.
If you raise the invoice to the UK company then the UK company would declare this as acquisition VAT and then would account for the VAT on the separate supply to the Northern Ireland consumer.
Please below:
7. Northern Ireland acquisition of goods from an EU member state
Please see below for intrastat requirements
VAT on movements of goods between Northern Ireland and the EU
Thank you. 
 

Hi AlinaSelfAccountant,
If you are VAT registered then it is a legal requirement for a supplier to provide you with a correct VAT invoice as you will need this to be able to reclaim this VAT as input tax on your VAT return.
Please see the guidance below:
16. VAT invoices
Thank you.