Chris Slack

Scenario from a client....any assistance appreciated. Currently container imports for retailers from GI are sent as the retailer as the UK importer. Moving forward, we want X to be the UK importer. This will mean X acquire a EORI number for import VAT and the Postponed VAT declarations. The question is this, as a result of X being the UK first importer and having net zero Postponed VAT what is the requirement for VAT on the invoice from X to the retailer? X is a Dutch company so would not normally charge VAT on its invoices, but I am not sure if this is the same if they are the UK importer.