Usually the trees are collected by us from Denmark
However this year we are collecting from a grower in Scotland
How does the Dutch supplier invoice us as the trees will never leave the UK
Normally we would declare purchases from the Dutch supplier as acquisition VAT on our Returns
Thanks
Replies (2)
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Depends
If Dutch supplier has no place of business in the UK he will be registrable for UK VAT and will charge 20%. If he has a place of business in the UK it depends on whether he breaches reg'n threshold or voluntarily registers for VAT. If he does either 20% otherwise no VAT.