Bit of help required please.
Working on quarterly VAT return for a client who sells direct to consumer to various different countries in the EU via Amazon and eBay etc. The goods are stored in various places, so there can be a lot of combinations of goods travelling from X country to X country. My question really is - what should be included on the VAT return to HMRC? As a starting point i've obviously included sales where goods are moving from GB to GB, but for example if it's GB to Germany or France or Italy, is the VAT owed to their respective tax authorities or does it still go to HMRC?
Hopefully someone can shed some light - I can provide more info if needed. Thank you in advance.
Replies (6)
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https://www.gov.uk/guidance/dispatching-your-goods-within-the-eu
I'd suggest you do a little studying on VAT before doing VAT Returns for clients.
And remember that in two years time it could all be very different, you could just be getting to grips with EU VAT and we move to a very different relationship; who knows what the future will bring?
Registration in other Member States under Place of Supply rules. So many questions but so few answers because we don't have the full picture and you need to get specialist advice!!
Registration in other Member States under Place of Supply rules. So many questions but so few answers because we don't have the full picture and you need to get specialist advice!!
So I gathered that your client is VAT registered selling to consumers (not businesses?) If that is the case then you are charging VAT on EC income 20%. And you will also need to send the ECSL sales list form to the HMRC.
If you are selling to businesses outside of the UK, then you either need to obtain their EU VAT number and in this case you are not charging vat, but if they do not have a valid VAT number in their countries , you add VAT on your invoices and then pay it to HMRC.
More info, would be great to clarify this. Distance selling rules may apply too.