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Selling goods to EC-based consumers

Post Brexit, pre-IOSS ( 1/1/21 - 30/6/21)

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Currently I have an ecommerce client selling low value goods (typically £30-£100) to pretty much all EC states, making use of the distance-selling thresholds where posssible, and using a local VAT-registration to account for local VAT when disatnce sales exceed the relevant local threshold.

I understand all sales to the EC will be zero rated for UK VAT from 1/1/21 and that from 1/7/21 we will be able to account for EC VAT using the new IOSS system.

What I can't get my head around is what happens from 1/1/21 - 30/6/21.

We can make customers liable for the import VAT in their country by updating our T&C's (and agreeing with delivery company), but do we need to get a local VAT registration in the countries?

We have considered warehousing in an EC country where we already have a local VAT registration to gain access to the distance-selling thresholds again, but this is not really practical.

Has anyone got any other practical suggestions worth considering?

Thanks in advance!


Replies (2)

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By Les Howard
14th Dec 2020 13:39

The distance selling rules disappear for UK sellers.
Check out Neil Warren's explanation of your options:

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Replying to leshoward:
By lionofludesch
14th Dec 2020 16:53

What if you're in Northern Ireland ?

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