![]() ![]() ![]() Goods that are in the UK at the point of sale Read Import goods into the UK to find out more about how imported goods are treated for VAT purposes. Normal VAT and customs rules will apply on importation of the goods into Great Britain from outside the UK or into Northern Ireland from outside the UK and EU. Sellers do not have to register for VAT if they only sell goods that are outside the UK at the point of sale to UK VAT-registered businesses. In both cases, the business customer will be able to recover the VAT as input tax on the same VAT Return under normal VAT recovery rules. They may account for it using postponed VAT accounting or any other means of paying import. Where goods are supplied in Northern Ireland the business customer will be responsible for accounting for any VAT due. ![]() The business customer will then be responsible for accounting for any VAT due on their VAT Return, if the goods are supplied in Great Britain - using a ‘reverse charge’ procedure. The seller can add a note to the invoice (for example, by writing ‘reverse charge: customer to account for VAT to HMRC’) then send it to the UK business customer. The seller can confirm it’s correct using the online service. The seller will not need to charge and account for VAT if the customer gives them their VAT registration number. Business to business sales to UK VAT-registered customers keep records of the goods sold, and make sure they get accurate information to apply the correct VAT treatment to themįor goods supplied into Northern Ireland from outside the UK and EU, low value consignment relief will no longer apply and the seller will be liable to account for the VAT on the VAT return instead of at the border.register for VAT - sellers that are already registered for VAT do not need to re-register.know the precise nature of the goods to find out the correct rate of VAT to charge.To charge and account for VAT the seller will need to: The seller must charge and account for VAT at the point of sale, unless the consignment is a business to business sale and the customer has given them their UK VAT registration number. Northern Ireland for goods that are imported from outside the UK and EU.Great Britain for goods imported from outside the UK.Low value consignment relief, which is an import VAT exemption for goods valued at £15 or less, has been removed in: If a seller makes changes to the value of the consignment so that its total value goes above £135 they may be liable for import VAT and Customs Duty, and have to adjust the VAT already accounted for at the point of sale. Unless sent individually, the seller must add the individual values of all items in a consignment together to get the total value of the consignment. ![]()
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