What is the VAT treatment for this EU transaction?

Client and supplier in UK and customer in Ireland

Didn't find your answer?

My client has done some design work, the material is being shipped from another UK supplier to the end customer (who the client will invoice) in Ireland.

I've looked at the triangulation rules but they said all 3 have to be in different member states which they aren't.  

The supplier will invoice my client (UK 2 UK) and add VAT, my client would want to reverse charge the transaction to the Irish company but obviously won't have the export documents to prove the items left the UK.

Am I getting confused here or is it acceptable to request the export documents from the supplier?

Thanks in advance

Replies (1)

Please login or register to join the discussion.

avatar
By shaun king
06th Oct 2017 22:05

There are no export documents as this is an intra EU supply so as long as you have evidence the goods left the UK you need to report the sale on an ECSL and consider whether an Intrastat declaration is appropriate

Thanks (1)