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double vat registration

double vat registration

Does anybody know if a company registered in England and UK VAt registered can obtain VAT registration in another EC country for the purpose of claiming import vat in the other eC country? (at the moment there is no permanent establishment. thanks.


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20th Nov 2003 15:40

Are you trading there?
I'm not sure if you meant input or import.
If you are actually trading in that country, then you can register and, in fact maybe should. You should also be aware that registration limits are much lower in other countries.

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20th Nov 2003 18:01

Yes... and no...
It is not clear what you are doing in this other country.

As Roxy says, if you are trading there then it is possible that you will HAVE to register there to account for VAT on your sales. You should then be able to recover VAT on your import.

If you are not trading there it is unlikely that you will be entitled to register there. If the import relates to a VATable activity you may be able to recover the import VAT through an 8th directive refund claim.

If you are importing the goods to the EC in that country but moving them to the UK to use them then you should be able to avoid paying import VAT there by declaring that you will pay acquisition VAT in the UK. For future reference you may want to examine moving the goods under bond so that import VAT is paid in the UK.

The above is a very quick and almost accurate guide. I would recommend getting full advice on your situation. The cross border movement of goods is a tricky activity, especially if you are trading in another EC member state.

You can give me a ring on 0121 778 4299 if you would like to engage VATease.


Paul Taylor
Better Ingredients, Better Vat Advice.

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