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What is the VAT position of B2C sales to non registered consumers in Europe

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I have a UK based VAT registered client who sells buttons via a website. A very small amount of sales go to consumers in Europe. What is the post Brexit VAT treatment of sales to non VAT registered consumers in Europe?

I'm reading conflicting reports, some say they are now Zero Rated but will have import duty added, others say continue to charge UK VAT?

Are there addition procedures now for Customs Declarations?

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By FayeBK
14th Jan 2021 09:03

(Assuming that your client does not sell via an Online Marketplace and is exporting through an agent like DHL or Fedex etc.)

I THINK, from my stressed out overwhelmed brain from all these changes, that your client charges no VAT because it is classed as an export, and the customer will have to pay import VAT in their own country.

I also THINK that this only applies up to 30th June, because from 1st July your client will be required to register in every EU country they make supplies to, or alternatively register in one EU country and declare all EU sales through the new OSS.

Yes customs declarations are different but I think the Freight Agent sorts those out.

Hopefully someone more knowledgeable can confirm.

Thanks (2)
Replying to FayeBK:
Jason Croke
By Jason Croke
14th Jan 2021 10:34

That's correct Faye. for now, zero rated export/customer liable for the import VAT (no duty if under £135), then from July, new EU rules, the UK seller will have to register for "One Stop Shop" which is a single VAT registration to cover all EU consumers sales.

In effect the liability for VAT is with consumer today, shifts to seller from July.

Freight agent should do all the paperwork, risky to take this in-house unless very experienced.

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By paul.benny
14th Jan 2021 09:19

There is an excellent series of articles here

This should enable you to find the answers you need.

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