EBAY supplier based in China charging 20% UK VAT

Can I reclaim this as UK VAT if they have a GB VAT code and the stock in stored in the UK?

Didn't find your answer?

I have purchased an item from Ebay in Janaury 2021 and the invoice shows VAT at 20%

The supplier is based in China but has a GB VAT number.

The stock also states it will be shipped from London.

Can I treat the 20% VAT as UK VAT and reclaim this through my VAT return.

Am I correct that they have a UK VAT number as the goods are stored in the UK?

Replies (3)

Please login or register to join the discussion.

VAT
By Jason Croke
03rd Feb 2021 14:14

If the stock is coming from London, then yes, they would need a UK VAT number.

Check their VAT number is valid here https://www.gov.uk/check-uk-vat-number and yes, the VAT is reclaimable/usual rules apply (ie, invoice addressed to business, not partially exempt, etc).

Thanks (2)
A Putey FACA
By Arthur Putey
03rd Feb 2021 14:19

Why was this "trending" with no replies? [Edit: at the time, Jason having dived in while I was typing]

Anyway, the answer is yes provided the VAT number is valid, which you can easily check.

Thanks (1)
avatar
By frankfx
03rd Feb 2021 18:09

https://www.ebay.co.uk/help/listings/default/vat-obligations-eu?id=4650

eBay now collect the vat.
Pass on to HMRC.

But you need to read the detail

eBay back office systems and processes should give you confidence.

Yes?

Thanks (0)