VAT triangulation ?

VAT triangulation ?

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I work for a tax consultant and I am dealing with a client who is VAT registered in EC (but also in the UK) and I would like to submit the following VAT issue.

He is the intermediary supplier of goods purchased and sold in the UK, which are directly shipped from his UK supplier to his UK customer.

He receives an invoice with UK VAT, that he reclaims, and issue an invoice with UK VAT, under the UK VAT registration number (he has just identified himself in the UK for VAT purposes but he is not a company registered in the UK).

The question is: can he buy under the UK VAT registration number and sell under the other EC member state registration number?

Would the HM Revenue & Customs question that he has to issue the invoice under the UK VAT registration number only.

If he had not previously applied for the VAT registration number in the UK, would he obliged to register in the UK now?

Thanks for your answer, which I appreciate if you could post it with law ref.

G. Paolo Giacomelli

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By AnonymousUser
26th Jan 2009 16:48

VAT Triangulation
I am book keeper to a new company who purchases goods in UK and then transports them (this cost is charged on to the customer in the EU) to EU and sells them to an EU company.

Will we have to register for VAT in the EU country (I am not clear where the point of sale is)

Is there any way Triangulation can help us.

The EU countries will vary. Also we will sometimes supply UK companies when normal UK VAT invoice will be raised.

Is there anywhere on the HMRC site that we can get help -

Thank you

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