Details of contact addresses and other useful information provided by the VAT authorities in other member states can be found on the European Commission website. 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 … Charging VAT on goods you sell to customers in the EU depends on whether the customer is VAT-registered. However, you must keep evidence of the export, and it must fall in line with all other export laws. 7. The value of sales to each customer, along with their VAT numbers, need to be submitted to HMRC quarterly via an EC Sales List. 2.Impact of VAT and VAT … telecommunications, broadcasting or online services), you need to charge customers at their local rate of VAT and provide invoices that comply with the country’s VAT rules. The time of sale is the earlier of the day you: You must not zero rate sales if your customer asks you to deliver them to a UK address. Every other type of sale is subject to VAT. We use cookies to collect information about how you use GOV.UK. While each country has specific documents they’ll ask you to supply, in general, to register for VAT you’ll be asked for: 1. The Tide card is also issued by PPS pursuant to license by Mastercard International. There’s no net effect as far as you’re concerned. So if the roles are reversed and you are importing services from a B2B EU member state supplier to the UK and the reverse charge is applicable, your supplier does not need to charge you VAT and you must both credit the output tax you would have been charged and debit the input tax you would have paid in your VAT account—resulting in net £0. Sections 18 (1) and (2) of the Value-Added Tax (Amendment) Act of 2020 states: “18. This counts for every EU member country you exceed the threshold in. Don’t worry we won’t send you spam or share your email address with anyone. With zero-rate, any sales will still need to be reported on your VAT Return. VAT is a tax on goods used in the EU, so if goods are exported outside the EU, you do not charge VAT. 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. 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. Export VAT is a tax on goods and services provided to customers outside of the UK. 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 services provided by freight forwarding, shipping and clearing agents and port authorities are liable to VAT and providers of these services will be required to … If your customer isn’t registered for VAT, the transaction is classed as a ‘distance sale’ and you need to charge UK VAT. 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. Remember: though sales are zero-rated, they still need to be declared on your VAT return. Export sales are exempt from UK VAT. The process of recording the value of exports on your VAT returns will stay the same. If … If you supply goods to a customer in an EU country who is not registered for VAT in that country and you’re responsible for delivery, this is a ‘distance sale’. 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. Beyond VAT, there are a number of changes on exporting that you’ll need to be aware of. 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. This includes: chemicals; good; excise goods; livestock and foodstuffs. Sections 35, 36, 37 and 50, and Schedule 2 of the Act, and Regulation 39 and 42 deal with exports. Be the first to hear about our webinars, new features and business tips to help you save time and money. Acceptable documents for evidence include: To ensure your exports run smoothly and you charge and pay the correct amount of VAT on goods and services exported in and outside of the EU, here are a few handy checklists to follow. 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. As of 1 January 2021, UK businesses have to consider imports and exports to and from European Union (EU) countries as they do for countries outside the EU. Brexit means... changes to the VAT rules for imports and exports. Monitor sales of goods against distance selling EU VAT thresholds. To learn more about the most common VAT return errors, read our guide to how to avoid and rectify common VAT mistakes . You include the sale in your VAT Return for the period when the tax point takes place. You zero-rate VAT on goods exported to VAT-registered people within the EU. Exports are goods or services produced in the UK that are then supplied to customers outside the European Union (EU). Government issues new VAT guidance for EU imports and exports post-Brexit. If you sell goods to consumers, public bodies or charities within the EU, you’ll most likely be using option two. This is acceptable evidence that the goods have gone abroad. Check that you’re applying the correct rate of VAT. 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 ✅. 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). In this post, you’ll learn how export VAT is charged on goods and services in the EU and the rest of the world, with checklists to ensure your exports run smoothly. VAT isn't charged on exports of goods to countries outside the EU. The VAT rules for export … A supply of services shall be zero-rated if all of the following conditions are met: the services are supplied to a recipient outside GCC State and who is “outside the UAE’’ at the time the services are performed; the services are not supplied directly to; … You must keep all the evidence for 6 years and show it to HMRC if they ask to see it. If you’re holding call-off stocks for a customer but cannot meet these conditions, you must treat them as consignment stocks. Find out if VAT is due when you sell, supply or transfer goods out of the UK, and about zero-rated goods, proof you must keep and which forms to fill in. This notice explains the conditions for zero rating VAT on an export of goods, that is, when the goods leave the EC. You can change your cookie settings at any time. VAT on the export of goods or services only applies within the EU. But each country has a ‘distance selling threshold’. If this is the case, you need to register for VAT in that country and charge the local rate of VAT on sales. You (the supplier) must obtain and retain documentary evidence of the export. You are able to make supplies to EC customers without VAT so long as your EC customer meets all the necessary criteria. You need documentary evidence of goods leaving the UK and EU to zero rate your exports. Exporters of goods and services are hereby notified that effective October 1, 2020 there will be no imposition of Value Added Tax (VAT) on exports. Exports at 0% VAT: How to get VAT Refunds on Exports in UAE. This can be longer for goods that need processing before export and for thoroughbred racehorses. Zero rate means that the goods are still subject to VAT, but the rate you must charge is 0%. 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. VAT on goods exported is normally charged at a rate of 14% (standard rated) or 0% (zero rated). What are … We’ll also look at how export VAT will change after Brexit. Let’s break down the B2B and B2C scenarios in more detail. All UK registered traders have to send lists of their EU sales to HMRC. However, to be entitled to this relief, the exporter will need proof of the … 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. Home › Blog › Small business tips › A guide to VAT rules and rates on exports. To increase the productivity of VAT, the Government enacted the Value Added Tax and Supplementary Duty Act of 2012. 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. Note that the local rate of VAT is the rate where the digital service is received, not where the customer is based. In general terms, VAT is payable on all imports at the same rate that would apply to the product or service in the UK. If you have customers in several different countries, this would typically mean registering and filing VAT returns in every market you operate. 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%. If your services are non-digital (e.g. This post also assumes that you have basic knowledge of how VAT works. You don’t need to worry about an EORI for exporting services. 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. You can zero rate the sale, as long as you get and keep evidence of the export, and comply with all other laws. There are two sides of international trade: importing and exporting. 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 may have to send goods to an EU country so you can do a job there. Your customer (the buyer) is now technically responsible for both charging output tax and paying input tax for this transaction. 3. You can use an online interactive tool to check if a VAT number for an EU country is valid. Where distance sales become more complex is when your sales reach the distance selling EU VAT threshold in a particular country. Export is zero rated. Your ‘evidence of removal’ will include a number of things like: You must keep evidence for 6 years. If you don’t have evidence of the export, you need to account for the full rate of VAT. Whether importing or exporting, there are important VAT and duty rules and procedures. UAE - 800 82559 / Saudi - 800 2442559 / Bahrain - 800 12559 MENA 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. 8. This means that sales to customers outside of the EU can be zero-rated. If you deliver the goods (or arrange for them to be delivered), they’re treated as distance sales in the country you deliver them to, and you must register for VAT there no matter the value of the sales. Services; If the service is supplied outside the EU it is outside the scope of VAT. Excise goods or goods subject to customs control exported to the Channel Islands need a Single Administrative Document (SAD) declaration on form C88. 2. VAT: how to report your EU sales How VAT … Certain controlled goods require an export licence or certificate. When exporting goods from Germany to non-EU countries a VAT free treatment is possible. Provide the customer with a VAT invoice and keep copies of these invoices. To confirm the details you’ve been given by a new customer, you should contact the VAT Helpline. 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. If you sell services to consumers in the EU, you do need to add VAT to your invoices. In Ireland, the distance selling VAT threshold is €35,000. 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. Don’t include personal or financial information like your National Insurance number or credit card details. To help us improve GOV.UK, we’d like to know more about your visit today. (1) Subject to subsection (2), a supply of … Check that the country you’re dealing with is part of the EU. The Government has published new guidance for businesses which sets out the procedures for importing and exporting goods between Great Britain and the EU from 1 January 2021. VAT on the export of goods or services only applies within the EU. Exports outside of the EU can be zero-rated, but you’ll need to provide documentation as proof that goods were transported. Besides these rates there are several reduced rates, locally called Truncated Rates, for service sectors ranging from 1.5% to 10%. The National Export System (NES) allows you to send export documentation to HMRC electronically. Export value-added tax (VAT) is a tax that is added to goods or services you sell to customers outside of the UK. 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. PPS holds an amount equivalent to the money in Tide current accounts in a safeguarding account which gives customers protection against PPS’ insolvency. If you have any doubts, you should take a deposit that’s the same as the VAT that would be charged. You may also have to account for acquisition VAT in that country, and so have to register there. These will be needed to complete your EC Sales List. VAT is charged on the value of the goods plus excise duty. August 31, 2018. A business must ensure that it charges and pays the right amount of VAT and duty. You can find an up-to-date list of EU member states on the European Union website. When exporting goods from the RSA to any export country, you have to distinguish between two types of exports, called direct and indirect export. 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. The EU repairer or processor will not charge you VAT for their work if you’re registered for VAT in the UK. You can find out more about removals in Notice 725: the singl… The dispatch pack goes with the goods. Based on this classification, VAT … You should also keep proof of goods leaving the UK. While your head may be spinning, GOV.UK has confidence that this is not complicated at all. Complex rules and regulations govern imports and exports. 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. Such transactions are called removals. The movable … 1. So if a customer from Germany uses your services while on holiday in Portugal, the sale would be subject to Portuguese VAT. You’ll need to keep several records for VAT on exports: Put your sales into Box 6 on your VAT Return. Contact the tax authority in that country to check. You’ll not have to report these sales on an ESL. This makes exporting your goods quicker and easier. VAT on goods exported is normally charged at a rate of 15% (standard rate), or 0% (zero rated). Some of the changes are covered in this post, but we’ll update the content as and when new rules are rolled out. The type of VAT and rate you charge customers abroad is determined by where they’re based, whether they’re VAT-registered, your goods or services and the value of your sales. If you exceed £250,000, you will receive a letter from HMRC and once you register, you’ll be responsible for submitting monthly SDs. 4 Ensure eligible for export VAT exemption. From 1 January 2021, new rules and rates on exports will come into effect to reflect Britain’s post-Brexit relationship with the EU. Sales to a country inside the EU are called ‘dispatches’ or ‘removals’. VAT is a tax on goods used in the UK and EU, so if goods are exported outside the UK and EU, you do not charge VAT. For example, let’s say Helen has a business selling t-shirts to consumers in Ireland and Germany. Check that you’re applying the correct rate of VAT. If you don’t, before diving into this post, read our guide to everything you need to know about VAT . 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. For the purposes of this article the term VAT … Export of goods under UAE VAT. This webinar will throw light upon the following areas: 1.What qualifies as export/import of goods & services from the UAE. 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. 5. If your customer arranges to collect the goods from you, you’ll need to be sure how and when the items are leaving the UK, and what evidence of removal they’ll give you, before you agree not to charge VAT. Excise duty is charged on fuel, alcohol and tobacco products. Tide is here to help small business owners and sole traders save time and money. If goods are subject to excise duty, you pay this at the same time as you pay VAT and import duty. Exports are thus exempt from VAT, however you can still take a deduction for input VAT. You can zero rate goods you send by post to a customer who is VAT-registered in an EU country. October 19, 2020 1. If the value of your sales to that country is over this limit, you must register for VAT in that country, and charge their rate of VAT on sales to that country. Your EORI number is unique and valid throughout the UK and EU. From 1 January 2021, rules on exports will change to reflect Britain’s new status as a non-EU member. In most cases, importers don’t need to worry about the way their supplier handles the VAT rebate. You can ask your freight forwarder, shipping company, airline or other agent to handle the paperwork. However, you’ll need third-party software. Check whether your client or customer is VAT registered. This only applies to goods, so if your business provides services you don’t need to worry about registering unless your business also supplies goods as part of a contract for services. Declarations are submitted electronically using the National Export System before your goods arrive at the port of export. They are usually better off negotiating a price under the FOB incoterm and avoid worrying about the complex paperwork involved in getting a rebate on the VAT … If your sale is zero-rated, your invoice should include the customer’s VAT number. N.B. This means more admin and some confusion for businesses bringing low-cost goods into the UK. If the customer collects them you can zero-rate the supply, unless they’re for private consumption, in which case they’re liable to UK VAT 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%. Note: ⚠️ The information in this post is correct up to 31 December 2020. If you use courier or fast parcel services, you’ll normally be given an airways bill number for each shipment. But if you’re providing construction services and supplying materials that you’re charging the customer for, you’ll need to register for Intrastat. If you sell goods, check the EU VAT thresholds for each country in case you need to register for VAT and apply the local VAT rate on sales. In addition to evidence that the goods have physically left the UK and EU, you’ll need to hold supplementary evidence, for example, within your accounting system, to show that a transaction has taken place. Some EU countries have a simplified system for this but you’ll need to check with the VAT office in that country. So that goods can be imported to their destination country, you need to provide customers with a commercial invoice. 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. You must also make sure the goods are exported, and you must get … 2. Find answers to all your questions related to VAT on exports and VAT on imports and understand how these supplies behave under VAT. You’ve accepted all cookies. If you send goods to an EU country for repair or processing, you do not make a sale, so you do not need to charge VAT. You can find out more about getting someone to help with customs on the GOV.UK website. Partnerships Executive and small business accounting advocate. HMRC can ask to see it and if we think it’s unsatisfactory you may have to pay VAT on the goods or services you sold. ‘Exports’ describes sales to a country outside the UK or EU. You can still zero rate the sale if: If goods have to be processed in the EU after leaving you but before they’re finally exported, the time limit is 6 months. Lovewell Blake explain the issues. Input VAT on Exports. services that require your intervention to be delivered), you need to charge customers the standard UK rate of VAT (currently 20%). 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. If you sell, supply or transfer goods out of the UK to someone in another country you may need to charge VAT on them. For EU sales you do not need to fill in a customs export declaration form. VAT on exports to non-EU countries VAT is a tax on goods used in the UK and EU, so if goods are exported outside the UK and EU, you do not charge VAT. You’ll not have to account for VAT on these goods if all of the following apply: You might have a contract to supply goods that you’ve got to install or assemble on site. The government via GOV.UK’s VAT Notice 741A Section 5.1 suggests that “if you’re a UK supplier providing services in an EU member state you should check with your customer and that member state how their rules work.”. VAT on exports to non-EU countries. However, if your business sells services to consumers outside of the UK, you do need to charge VAT, depending on the type of service. Top Tip: VAT exemption means that the goods or services you sell are outside of the scope of VAT and thus considered VAT exempt. If you sell goods or services to someone in an EU country, who is not VAT-registered, you charge VAT in the normal way. 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. 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. If you cannot get this evidence in time you must account for VAT on your return. 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%. If you send goods outside the EU temporarily for exhibition, or sell goods on sale or return and they’re returned, then no sale has taken place and you do not have to pay VAT in the UK when the goods are returned. You’ll need to register for Intrastat and complete monthly Intrastat Supplementary Declarations (SDs) if your total sales to EU countries is more than £250,000 per year (you’ll also need to register if your total imports exceed £1.5 million). If you have customers abroad, you may need to charge VAT on the goods and services you … The rate that you need to charge them depends on what type of service you offer. The reverse charge was created as a way to simplify processing B2B transactions across borders. 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. You might sell goods to a non-EU customer, but first send them to an EU business for processing. 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. For distance sales, you must charge VAT at UK rates in the normal way. Liability to VAT. 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