VAT exports to non-VAT registered EU customers

VAT exports to non-VAT registered EU customers

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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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By HeavyMetalMike
19th Oct 2010 21:01

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.

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By Rob Fox
21st Oct 2010 11:58

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

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By happy
21st Oct 2010 12:43

Box 8

Thanks Rob - so do you agree the sales dont go in box 8?

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