NR-Nbi

For anyone following this there was finally some guidance published https://www.gov.uk/guidance/value-added-tax-eu-exit-transitional-provisions?utm_source=dff25cdc-49ec-4b0c-be48-a0eddc3c52fa&utm_medium=email&utm_campaign=govuk-notifications&utm_content=daily

Thank you for your response, I will do that. However I would not think that we will be the only organisation in this position so perhaps some more specific guidance is in order from HMRC?

Thank you for your response to part of my question . So I pay 50% of the vat based on the receipt of the suppliers invoice in December. What happens in March when vat will be due on the full value of the imported goods at the border?

Try looking at this https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a the reverse charge is very similar for international services.

If our uk charity is invoiced by an EU supplier for a 50% down payment on goods in december which will not be shipped until march when the balance is due, what is the tax point for the EC acquisition tax in box 2 of the vat return? If I account for half the vat now how do I account for the vat on import in march? The vat is not recoverable to our charity.