Uk Xmas trees and VAT

Uk Xmas trees and VAT

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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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By shaun king
19th Nov 2013 20:21

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.

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Replying to KeithJoseph:
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By jeh
20th Nov 2013 05:16

Turnover
So if the Dutch supplier ( who does not have a base in UK) exceeds the £79,000 VAT registration leave he will need to register for UK VAT? As it is Xmas trees the sales will be over a very short period, less than a month.

No reclaim on the VAT on his purchases for the Scottish grower if NL co. do not register for UK VAT ?

We would then suffer as the cost of trees to us would increase and we would still have to charge our customer vat ?

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