We buy meat from a Spanish company, DAP incoterms to France. We process these goods in France and sell EXW in France. We have UK and French VAT registrations.
Presumably interEU acquisition is zero rated from Spain to France. Then we make a domestic supply in France, at 5.5%.
Or can we treat it as an export using our GB registration, but we aren't moving goods from UK to France?
We used to rely on directive 2006/112/CE so could zero rate sales in France. But that's no longer applicable?
Thanks in advance
Replies (4)
Please login or register to join the discussion.
Try asking your accountant.
If your are they accountant, admit you don't know and advise your client to move to someone who does understand the rules. Whilst this comment may appear rude I don't mean it that way. If you don't know it saves you getting it wrong and any future potential claim against you.
Doesn't sound like you're making an export and doesn't sound like you've been making intra-community supplies. Might be worth taking specialist advice on this, as has been suggested.