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VAT on EU invoice where goods are going via UK add

Invoicing goods to EU that are going via a UK address

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I have been asked to invoice a customer in Ireland (not NI). The goods are destined for Ireland but are being delivered to a division of the buisness in the UK who will then deliver it to Ireland. 

My question is what to about VAT on the invoice. I would normally invoice this as 0 VAT, but in this case am not sure of the correct thing to do. 

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By frankfx
29th Mar 2021 14:18

Have a word with the UK division of Eire customer.

They may numerous suppliers with the same question.

Indeed the UK division will want to ensure that the entire document trail is fit for purpose.

Ideally they will have a checklist cheat sheet to assist you and others.

Let us know what they say

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Jason Croke
By Jason Croke
29th Mar 2021 14:50

To zero rate an export (and even an intra-EU movement pre-Brexit), you always required proof of export/dispatch.

As you are only shipping goods to a UK location, then you do not have proof the goods have been exported and so you can only charge UK VAT. When the customer supplies to you proof of export (shipping documents, bill of laden, etc) then you can issue a credit note for the VAT element. The alternative is to zero rate but then you must ensure you obtain the shipping evidence within 3 months, the idea of charging VAT acts as an incentive for the customer to supply you the documents.

https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703... section 7.4

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By paul.benny
29th Mar 2021 14:53

Deleted as duplicates other response

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