This is acceptable evidence that the goods have gone abroad. You can zero rate the sale, as long as you get and keep evidence of the export, and comply with all other laws. If you’ve made EU sales where you’ve charged VAT, include the value of the sales in box 1 and box 6 on your return, and pay HMRC any VAT you’ve charged in the usual way. Excise goods or goods subject to customs control exported to the Channel Islands need a Single Administrative Document (SAD) declaration on form C88. To help us improve GOV.UK, we’d like to know more about your visit today. Your EORI number is unique and valid throughout the UK and EU. You can submit a customs declaration yourself using the National Export System. Exports outside of the EU can be zero-rated, but you’ll need to provide documentation as proof that goods were transported. SARS has, subsequent to the introduction of VAT, issued a Practice Note detailing the documentation requirements and a Government Notice outlining the VAT Export … To confirm the details you’ve been given by a new customer, you should contact the VAT Helpline. How Does the VAT Rebate for Exports out of China work? Declare details of your sales on your VAT return. Consignment stocks are goods you dispatch to an EU country where they’re held somewhere before you finally supply them to a customer in that country. UAE - 800 82559 / Saudi - 800 2442559 / Bahrain - 800 12559 MENA This means more admin and some confusion for businesses bringing low-cost goods into the UK. As a general rule, if your UK business sells services to other businesses outside of the UK but within the EU, you do not need to charge VAT but your customer (the buyer) does have to pay VAT in their own country using the reverse charge. Find answers to all your questions related to VAT on exports and VAT on imports and understand how these supplies behave under VAT. Eligible deposits with ClearBank are protected up to a total of £85,000 by the Financial Services Compensation Scheme (FSCS), the UK's deposit guarantee scheme. You include the sale in your VAT Return for the period when the tax point takes place. However, to benefit from the zero-rating, you need to prove that goods have been exported within three months of sending them or receiving full payment. You can zero rate sales of goods for export to private customers if you meet the conditions for commercial exports, or the conditions of the VAT Retail Export Scheme. As a general rule, exports of goods to VAT-registered EU customers and exports of goods and services to customers in the rest of the world can be charged at 0% for VAT purposes. In Germany, Helen sells €80,000 worth of t-shirts, but as the distance selling VAT threshold there is €100,000 she doesn’t have to register for VAT and can continue charging customers the UK rate of 20%. This law was initially scheduled … If you supply excise goods (that is, goods that excise duty is payable on, such as alcohol or tobacco) to someone who is not registered for VAT in an EU country, the VAT due depends on whether you delivered them or your customer collected them. 2.Impact of VAT and VAT … You can refund the deposit if they give you the evidence that the goods have left the country within the time limit. Export value-added tax (VAT) is a tax that is added to goods or services you sell to customers outside of the UK. If your sale is zero-rated, your invoice should include the customer’s VAT number. You must also make sure the goods are exported, and you must get … Whether importing or exporting, there are important VAT and duty rules and procedures. This post also assumes that you have basic knowledge of how VAT works. For distance sales, you must charge VAT at UK rates in the normal way. The biggest change as far as VAT is concerned is that exports to the EU will be treated in the same way as international trade exports, which means you can charge VAT at 0%. The best way to avoid making any mistakes is to know what the most common ones are so that you can steer clear of them. However, when exporting goods you will need to provide documentation as proof that the goods were transported outside the EU. All content is available under the Open Government Licence v3.0, except where otherwise stated, Import, export and customs for businesses, Sales to someone who is VAT-registered in an EU country, Sales in an EU country to someone who is not VAT-registered, When you must register for VAT in EU countries, How to charge VAT to someone in an EU country, How to report EU sales where you’ve charged VAT, Temporary movements of goods to an EU country, Installing or assembling goods in an EU country, Send goods to an EU country for repair or processing, Goods you export temporarily or send on sale or return, Goods processed in the EU before they’re exported, Speeding up and simplifying the export process, VAT accounting and record keeping for exports, evidence that the goods have left the country, appointing an export agent in VAT Notice 703, Economic Operator Registration and Identification number (, Place of supply of services (VAT Notice 741A), Work out your place of supply of services for VAT rules, VAT rules for supplies of digital services to consumers in the EU, EU country codes, VAT numbers and enquiry letters for EC Sales Lists, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, the goods are sent out of the UK to an EU country, whoever you’re sending them to is VAT-registered in an EU country, you get their VAT registration number, including the 2 letter country code, and show it on your sales invoice, you dispatch the goods and get evidence of removal within 3 months, consignment notes showing the goods have been received in an EU country, a detailed description of the goods and their value, your normal VAT Return in box 6 and box 8, you do not have a place of business in the EU country where you’ve sent the goods, you’ve got a contract to carry out in that country and need the goods for that contract, you intend to return the goods to the UK when the contract is finished, you keep evidence that the goods have left the UK and returned, you keep a register of temporary movements to EU countries, keep a record of the temporary movement of goods, fill in the Intrastat Supplementary Declaration for the dispatch and return of the goods, the goods are delivered to the EU business, not sold to them, the EU business does not use the goods, it only processes them for export, proof of export and date of actual export, a bulk National Export System declaration by the shipping line, supported by individual Consignment Notes and Customs Declarations (, individual National Export System declarations that you make, official proof of export for VAT, either form C88 (, commercial transport evidence that the goods left the EU, copies of invoices and other sale documents. If you don’t have evidence of the export, you need to account for the full rate of VAT. If you send goods by road across the EU before they’re finally exported, you’ll need either: If you do not have one of these, you cannot zero rate the sale. Note: ⚠️ The information in this post is correct up to 31 December 2020. To learn more about the most common VAT return errors, read our guide to how to avoid and rectify common VAT mistakes . 3 Check if you need an export licence. Consignment stocks are treated as supplied in the UK and liable to UK VAT unless you’re also registered for VAT in the EU country that they’re sent to, in which case they can be zero-rated (as long as you meet all the usual conditions). You’ll need it when you supply information to customs authorities, for example when completing customs declarations. In practice, this is reflected on paper by shifting the normal rules of responsibility for charging VAT from the seller (you) to the buyer (your customer), making you void of any VAT responsibilities in regards to the sale. If you only sell exempt services you are considered a VAT exempt business, but if you sell some exempt and some taxable goods or services you are considered a partially exempt business. Excise duty is charged on acquisitions from within the EU as well as imports from countries outside the EU. The customer only calls for them (‘call-off’) when the goods are needed, and until this happens, you’re still considered the owner of the goods. The total value of sales to EU countries should be recorded on your VAT return under ‘dispatches’ or ‘removals’. August 31, 2018. But as long as the customer either operates the storage facility where the goods are held, or is at least aware that the goods have been delivered into storage for them, you can treat the goods in the normal way and, if all the usual conditions have been met, zero rate the supply. Check that you’re applying the correct rate of VAT. Certain controlled goods require an export licence or certificate. For goods that are exported from business to business outside the EU, VAT is not charged. Provide customers with import paperwork. You may also have to account for VAT in that country, and so must register there. When this happens, your supply takes place in the country where you install or assemble the items. Contact the tax authority in that country to check. VAT on the export of goods or services only applies within the EU. You’ll need to keep several records for VAT on exports: Put your sales into Box 6 on your VAT Return. You may have to account for UK VAT unless you’re also registered for VAT in the EU country where you send them, in which case you can zero-rate them as long as you meet all the usual conditions. Thankfully, HMRC’s VAT Mini One Stop Shop (VAT MOSS) scheme saves you the hassle and increased workload by allowing you to register and pay VAT on export sales to HMRC instead. Such transactions are called removals. The VAT legislation provides that where moveable goods are "exported" they qualify to be zero-rated provided that the required documentation and procedures have been complied with. What are … VAT on goods exported is normally charged at a rate of 15% (standard rate), or 0% (zero rated). If you’re sending goods to someone who is VAT-registered in a destination EU country, you can zero rate the supply for VAT purposes, as long as: To account for the VAT on zero-rated sales to an EU country, include the value of the goods and services in your VAT Return. You might have to register for VAT in that country. Provide the customer with a VAT invoice and keep copies of these invoices. services that require your intervention to be delivered), you need to charge customers the standard UK rate of VAT (currently 20%). If you plan to export goods to countries outside the EU you must get an Economic Operator Registration and Identification number (EORI) to deal with EU Customs authorities. Although in this instance you can zero-rate the transaction within your company. The goods which attract VAT at importation are classified as such in the … But if you’re providing construction services and supplying materials that you’re charging the customer for, you’ll need to register for Intrastat. As B2B sales to EU countries are considered outside of the scope of UK VAT, you don’t need to charge any VAT on behalf of HMRC in regards to them as long as the reverse charge applies. A business must ensure that it charges and pays the right amount of VAT and duty. Tide is here to help small business owners and sole traders save time and money. Check whether you need to complete an Intrastat return. You can find out what you need to do to get your business export-ready post Brexit by using HMRC’s step-by-step guide. The following is based on an assumption the exporting company is VAT registered and that the annual exports to the EU are under £250,000 in value which is below the current Intrastat threshold. Every other type of sale is subject to VAT. VAT on goods exported is normally charged at a rate of 14% (standard rated) or 0% (zero rated). Let’s break down the B2B and B2C scenarios in more detail. If the customer arranges to collect them from you (an indirect export), you may be able to zero rate the sale as long as you meet certain zero rating conditions. To increase the productivity of VAT, the Government enacted the Value Added Tax and Supplementary Duty Act of 2012. Exports are goods or services produced in the UK that are then supplied to customers outside the European Union (EU). An Economic Operator Registration and Identification (EORI) number prevents increased costs and delays when exporting goods to the rest of the world. Services; If the service is supplied outside the EU it is outside the scope of VAT. Declare sales on your VAT return and complete an EC Sales List (VAT101 form). There’s more about appointing an export agent in VAT Notice 703. The first step for moving goods into, or … Otherwise, they’ll give you a customs dispatch pack receipt copy. Complex rules and regulations govern imports and exports. For the purposes of this article the term VAT … For EU sales you do not need to fill in a customs export declaration form. With zero-rate, any sales will still need to be reported on your VAT Return. A guide to VAT rules and rates on exports, Charging export VAT on services sold to EU countries, Charging export VAT on goods sold to EU countries, Essential checklists for exporting goods and services, how to avoid and rectify common VAT mistakes, everything you need to know about VAT partial exemption, New marking, labelling and marketing standards, exporting and declaring excise duty goods, how to choose an accountant for your small business, Amount of output tax in box 1 (VAT due on sales), Amount of input tax in box 4 (VAT reclaimed on purchases), Full value of the supply in box 6 (total value of sales), Full value of the supply in box 7 (total value of purchases), If you’re selling services to businesses, the reverse charge applies, If you’re selling services to consumers, VAT is charged at the UK rate for non-digital services and the local VAT rate for digital services, If you’re selling goods to VAT-registered customers, goods are zero-rated, If you’re selling goods to non-VAT registered customers, UK VAT is charged up to the point that sales exceed the distance selling EU VAT threshold, The commodity code of goods (also known as Tariff code, HS code or classification code). Tide, the Tide logo, the Swell, and Do less banking are trademarks and trade names of Tide Platform Limited, and may not be used or reproduced without consent of the owner. This means complex customs procedures apply and the way VAT is accounted for also changes. To learn more about these distinctions, read our guides to VAT exemption and who it applies to and everything you need to know about VAT partial exemption ✅. Remember: though sales are zero-rated, they still need to be declared on your VAT return. Tide is not a bank, the Tide current account is an e-money account provided by Prepay Solutions (PPS), a trading name of Prepay Technologies Ltd which is an electronic money institution authorised by the Financial Conduct Authority under the Electronic Money Regulations 2011 (FRN 900010) for the issuing of electronic money. So if a customer from Germany uses your services while on holiday in Portugal, the sale would be subject to Portuguese VAT. 2. Tide also offers bank accounts provided by ClearBank (ClearBank® Ltd. is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority under registration number 754568). However, you must keep evidence of the export, and it must fall in line with all other export laws. This is only required for goods. You can find an up-to-date list of EU member states on the European Union website. This guide and the links we’ve included will help you do that, ensuring you stay on the good side of the tax collector and reclaim the correct amount of money you’re owed. This notice explains the conditions for zero rating VAT on an export of goods, that is, when the goods leave the EC. Some EU countries have a simplified system for this but you’ll need to check with the VAT office in that country. Sections 35, 36, 37 and 50, and Schedule 2 of the Act, and Regulation 39 and 42 deal with exports. The VAT rules for export … Monitor sales of goods against distance selling EU VAT thresholds. However, to be entitled to this relief, the exporter will need proof of the … Under Part One, the supplying vendor will charge output tax at the standard rate of 14% on the supply of the movable goods to the qualifying purchaser. The dispatch pack goes with the goods. VAT on exports to non-EU countries. All UK registered traders have to send lists of their EU sales to HMRC. If you use the National Export System, you’ll automatically get an electronic Goods Departed Message when the goods leave the UK, and this is acceptable official evidence. VAT: exports, dispatches and supplying goods abroad VAT may be due if you sell, supply or transfer goods out of the UK - find out about zero-rated goods, proof to keep and forms to complete. Any goods sent outside of the EU must be declared on an export declaration to get your items through customs. Don’t include personal or financial information like your National Insurance number or credit card details. However, to benefit from the zero-rating, you need to prove that goods have been exported within three months of sending them or receiving full payment. – VAT (Value Added Tax) is referred to by different names across the world, for example USA = Sales Tax, France = TVA, Australia = GST. VAT is a tax on goods used in the EU, so if goods are exported outside the EU, you do not charge VAT. So that goods can be imported to their destination country, you need to provide customers with a commercial invoice. If you don’t already have an accountant, check out our guide on how to choose an accountant for your small business. So you should record all export documentation and details of sales in the same way. Brexit means... changes to the VAT rules for imports and exports. VAT: how to work out your place of supply of services Understand the 'place of supply' and which country's VAT rules to use when supplying services abroad . This includes: chemicals; good; excise goods; livestock and foodstuffs. If you have customers abroad, you may need to charge VAT on the goods and services you … While this article is not about VAT on imports, if you do find yourself in this situation when filing your VAT return, as described in section 5.2 of the same notice, you simply include in the relevant boxes the: Top Tip: Filing your VAT return isn’t always straightforward. This counts for every EU member country you exceed the threshold in. 3. The most common examples are mail order or internet sales to private individuals in an EU country. If you make sales or purchases from countries who are members of the EC, then certain VAT regulations will apply, in particular you may need to complete a quarterly EC Sales List. This process offsets the need to pay or reclaim any VAT on the purchase. For example, if you run a small building company that is hired to work on a home restoration project by an ex-pat living in France, your invoice would need to include the total amount for your work + 20%. When exporting goods from the Republic of South Africa to any destination, including SA Customs Union Countries and SADC Countries, one has to distinguish between two types of exports, namely direct and indirect exports. You must also make sure the goods are exported, and you must get the evidence within 3 months from the time of sale. It also provides guidance on what you should do when you export goods in specific circumstances. You can change your cookie settings at any time. In fact, they write at the end of section 5.1 in VAT Notice 741A that: “The reverse charge is not a complicated accounting procedure. But you’ll have to complete an Intrastat Supplementary Declaration if your sales to EU customers are more than £250,000 worth of goods in a year. If you sell goods or services to someone who is not VAT-registered in an EU country, you must charge VAT in the normal way, just as you would for a UK customer. The qualifying purchaser is then entitled to obtain a refund of the VAT paid from the VAT Refund Administrator, upon compliance with the prescribed conditions. If you’re holding call-off stocks for a customer but cannot meet these conditions, you must treat them as consignment stocks. 5. You can zero rate goods you send by post to a customer who is VAT-registered in an EU country. If you are approaching annual sales of £250,000, you may receive a letter from HMRC alerting you that you may need to register for Instrat soon. But if you transfer your own goods to an EU country, whether to another part of your organisation or to put in storage, we treat this as if you’d made a supply in the UK and an acquisition in the destination country. We’ll send you a link to a feedback form. There are two sides of international trade: importing and exporting. Export goods through customs and issue VAT exemption invoices for export transactions Submit VAT refund data into the tax bureau’s VAT refund system Site visit: before releasing the initial VAT refund, the tax bureau may pay a visit to the company to verify whether it has a premise, proper procedure and experienced human resources in place to manage VAT … We’ll also look at how export VAT will change after Brexit. Check that the country you’re dealing with is part of the EU. You can do this through the The National Export System for export declarations. Sales to a country inside the EU are called ‘dispatches’ or ‘removals’. 4. The UK will become a ‘third country’, which means businesses will need to go through the same processes as other non-EU countries when selling to the EU. You might sell goods to a non-EU customer, but first send them to an EU business for processing. Take a look at our Business Current Account and get time back to focus on your business. If your customer isn’t registered for VAT, the transaction is classed as a ‘distance sale’ and you need to charge UK VAT. If you don’t, before diving into this post, read our guide to everything you need to know about VAT . Based on this classification, VAT … While your head may be spinning, GOV.UK has confidence that this is not complicated at all. But you have to operate the ‘reverse charge procedure’ when the goods come back, you charge yourself VAT, and then reclaim it in the normal way. The EU repairer or processor will not charge you VAT for their work if you’re registered for VAT in the UK. Export of goods under UAE VAT. Exports include Swedish companies’ sales from branches in other countries, sales of goods to export shops, and sales in Sweden to private individuals residing outside the EU, referred to as “tax-free sales.” VAT rules for countries and certain regions. If goods are subject to excise duty, you pay this at the same time as you pay VAT and import duty. A customs expert can work for you directly or indirectly to ensure your goods get through customs. 8. 6. The reverse charge was created as a way to simplify processing B2B transactions across borders. The process can also be complex. Sections 18 (1) and (2) of the Value-Added Tax (Amendment) Act of 2020 states: “18. However VAT looks to your business, it’s important to get it right to ensure that a) you’re complying with HM Revenue & Customs (HMRC) and local laws in the countries you operate in, and b) you’re able to reclaim the correct amount of tax on your VAT return. 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