If a business sells (exports) goods to private individuals in another EU country who are not VAT registered am I correct that the sale doesnt have to be declared in box 8 of the VAT return and on an EC sales list? I just want to make sure I'm right.
Thanks
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You're right - possibly
You don't include supplies to non-VAT registered BUSINESS customers in box 8.
But why is no VAT charged? The recipient is a private individual/non-business customer.
VAT sales to non-VAT registered customers in other EU members st
As the sales are not exports (i.e. going outside the EU), UK VAT is chargeable on these sales, unless your cleint goes over the distance selling threshold for the country the customers are in. I suggest looking at the information on the HMRC website on distance selling:
http://www.hmrc.gov.uk/vat/managing/international/distance-selling.htm