Is it correct to say that when a registered trader is selling goods via Amazon to private customers in USA, the VAT implications for the UK trader would be as follows?
1) Selling goods to customers in USA would be zero rated and would be included in box 6 of the VAT return
2) The commission charged by Amazon (operating from Luxembourg) would be subject to reverse charge
3) When the goods are purchased in USA and sold to customers in USA (without) the goods coming to UK), then both the purchases and sales would be outside the scope of UK VAT. However, both transactions would be included in trader's accounts.
Any comments from other practitioners would be much appreciated?