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A UK Removal Co. collecting from France to UK

A UK Removal Co. collecting from France to UK

If a UK Removal Company does a removal from France, private residence, to UK, private residence, for a UK person returning from France, having sold his house in france,  to UK to live is 20% UK VAT chargeable?

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22nd Feb 2016 17:29

If a UK removal company does a removal from France, private residence, to Germany, private residence, then, assuming that the recipient of the supply is the person moving, UK VAT is chargeable at 20%.

The reason being that the place of the supply, in a B2C general rule supply (which is what you appear to have), is where the supplier belongs.

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By alec247
24th Feb 2016 16:07

Surely a removal company supplies 'freight transport and related services' and the supply is B2C intra-EC freight transport?

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24th Feb 2016 16:19

Bugger[***]!

EDIT: Ooh! Never click outside your post and then press return!

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24th Feb 2016 16:18

Bugger[***]!

You are, of course, correct.

Meaning that in the situation that the OP asks about, a proportion of the supply takes place in France, where I believe there is a nil threshold for registration for a non-established taxable person.

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