HMRC Admin 21 Response

Hi standardhomework,
You would need to consider your supply to your Business customer and so the Place of Supply would be determined by where your customer belongs.
Please see the guidance below:
6. The place of supply rules for services.
Thank you.

Hi desert harbour uk,
Once you see the option for ' Get online access to a tax, duty or scheme ' there should be an option for VAT.You would then follow the instructions from there.
If you are still having difficulty then please contact our Helpline and we can guide you through it.
Please see below:
VAT: general enquiries.
Thank you.

Hi Zuzanna,
The rules on the recovery of VAT on purchased cars are strict.
Please see the guidance below:
3. Input tax on buying a car
You can recover an element of the VAT on the fuel costs.
Please see the guidance below:
9. Road fuel bought for business
Thank you.

Hi Rebbecca Symons,
Please call our Helpline so that we can have a look at the account for you.
Please see below:
VAT: general enquiries
Thank you.

Hi ssku,
In the first scenario the goods do not xcome in to the UK so are OutsideThe Scope Of UK VAT.
If the Spanish company are charging you Spanish VAT then they are deeming the supply to be in Spain and so are correct in charging Spanish VAT.
Your company will own the goods in Spain and will therefore be making a supply in the EU between Spain and Germany.
It is likely you will need to register for VAT is Spain to allow you to account for the VAT on your supply.As you are registered for VAT in Spain you would then be able to recover the VAT charged to you.
For the second scenario both of these options seem fine as in the first scenario your UK customer will be the importer of record and in the second option you will be the importer of record and thus making a UK taxable supply.
If you incur import duties in the UK then you can add the customs duties to your price before calculating the VAT.
Thank you.