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VAT on EU business not VAT registered?

VAT on EU business not VAT registered?


I am working as a bookkeeper for a client who exports goods (VAT chargeable if sold in UK) to EU countries.  I know we don't have to charge VAT if the EU business is VAT registered but what about businesses that are not VAT registered?  And they are definitely businesses and not consumers.  Do we have to charge VAT or not?

The client does not export enough in any EU country to be VAT registered in that country.



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16th Oct 2018 11:54

Hey Mikesch. Are the businesses your client is trading with in the EU definitely not VAT registered? In most EU countries there aren't companies without VAT number as it is automatically assigned to new companies. There isn't an option to not be VAT registered.

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By Ruddles
to newaccountantsf
16th Oct 2018 12:37

You are aware, I assume, that it is possible to to carry on a business without being incorporated?

To the OP - if you do not have a VAT number for your customer, then you apply VAT at the appropriate UK rate.

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