Intrastats exports and EC sales

Triangulation

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So as a bunisess, we sell to a company in Switzerland, however the  delivery is to and address in Ireland.

How do I report  this on both intrastats and Ec sales?
i am inclided to think the value will be included in the export figure but not EC sasles. My reasoning is that fro Intrastats there is movement of goods, however for Ec sales, the sale is to a non EU company.

Is this correct ? please help

Thank you in advance

 

 

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By richardb84
17th Aug 2018 10:18

This is not an export, it is an intra-community dispatch. In order to zero rate the sale, the Swiss company will need to provide you with a valid EU VAT number (not the country you are dispatching goods from-UK??), and you will then record this on the ECSL, and the intrastat if the relevant threshold has been exceeded.

You mention triangulation in the subject line. In this case, if you deliver direct to the Swiss company's customer in Ireland, you will need an EU VAT number from the Swiss company (not country of dispatch or Ireland) in order to apply it.

You will then also need to consider if the Swiss co. is established in the country of dispatch/arrival as this may remove the possibility to use triangulation.

More details required.

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