We are based in the UK and are selling promotional gift items to a customer in the USA. Our customer requires the goods to be delivered directly to their customer in Poland. How should we deal with the Vat?
Replies (7)
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US Company
Does the US customer have an EU VAT number which could be used for triangulation?
VSTR
If you have the Polish VAT number the principle established the VSTR ECJ case should apply, and you can zero-rate as a dispatch
Yes, that will do nicely
Tony
The goods do not have to arrive in the member state where the customer (American) is registered, so your client can quote the NL VAT number (having verified it first on the EU's web site VAT number checker) and zero-rate their supply.
The client will need to submit an EU sales list for this transaction if not already doing so.
HTH
Malcolm