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VAT Re UK Company Buying in and Selling to Poland

UK company purchases goods in Poland and sells on to customer in Poland. All parties VAT registered.

I am a UK company registered for VAT. I am having my bespoke design manufactured for me by a Polish company (PL VAT-registered). I plan to sell this one-off product to a client also in Poland (who is also PL VAT-registered).

Question: What are the VAT implications? Does the Polish manufacturer zero-rate the supply to me or is this charged at 23% (PL VAT)? Do I zwero-rate the supply to my client or charge VAT and, if the latter, is this at 20% (I am EORI-registered but not PL VAT-registered)? Does it make a difference if (a) the product never leaves Poland, (b) the product travels to the UK and back to Poland?

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14th Sep 2018 16:56

A bespoke design of what?
It is installed or merely delivered?

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to leshoward
14th Sep 2018 18:43

The design is of a chandelier. On this occasion, it will probably be delivered but not installed.

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14th Sep 2018 18:39

Empiricist wrote:

Question: What are the VAT implications?

Answer: Get an accountant.

Empiricist wrote:

Does the Polish manufacturer zero-rate the supply to me or is this charged at 23% (PL VAT)?

Answer: Get an accountant.

Empiricist wrote:

Do I zwero-rate the supply to my client or charge VAT and, if the latter, is this at 20% (I am EORI-registered but not PL VAT-registered)?

Answer: Get an accountant.

Empiricist wrote:

Does it make a difference if (a) the product never leaves Poland, (b) the product travels to the UK and back to Poland?

Answer: Get an accountant.

Hope that helps.

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to Accountant A
14th Sep 2018 18:45

Hmm, does it help? It is not so much a solution as an alternative means of obtaining a solution. I cannot fault the advice but perhaps less helpful than I was seeking…

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to Empiricist
14th Sep 2018 18:55

The answer to your question may be quite complex. There is more than one supply for VAT purposes, and an Accountant (or VAT specialist) will want to confirm the exact nature of the supplies, the evidence for removal and arrival of goods.

There are also questions about invoice wording, EC Sales Lists, perhaps tax points too.
So, quite a lot to deal with comprehensively within a f.o.c. forum.

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to leshoward
15th Sep 2018 05:08

Thank you, Les. I had hoped that the circumstances would afford a simple, definitive answer but the situation is evidently not so straightforward and subject to legal interpretation. Looks like I will have to dig up an updated copy of De Voil and start reading!

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