Does I'm required to register at UK VAT? (selling items from outside EU, UK to EU, UK citizens)

Greenberry

New member
Hi

In other topic I've tried to get information which company will be better for me, but I'm almost decided on UK business, as a pair to my US LLC.

I would like to sell items to EU citizens, items will be going from outside EU, customers will pay VAT by themselves. I'm not planning to purchase anything inside EU.

Does I'm required to register at UK VAT then?

Can somebody can also recommend me agent who'll register business for me, as well, will have address rental option for it?
 

xzars

Entrepreneur
As I understand,
...you sell and ship someone else's physical goods from outside the EU
...to EU non-VAT registered individuals


...Your EU customers pay VAT at the point of import, that's correct.
...And for as long as your VAT taxable turnover in the UK is 85K or less, you don't need to register.

 

Greenberry

New member
As I understand,
...you sell and ship someone else's physical goods from outside the EU
...to EU non-VAT registered individuals


...Your EU customers pay VAT at the point of import, that's correct.
...And for as long as your VAT taxable turnover in the UK is 85K or less, you don't need to register.

Thank you, what if customers with EU VAT will also order at me, and would like deduct tax added at customs? Then it's internal country of destination procedure, as there's also not any of our data at this point? (customs have invoice from our partner, not ours)
 

Gediminas

Offshore Tax Advisory
Mentor Group Gold
Commercial Service
Business Angel
If supplier of goods is US company formally you would not be required to register for VAT. Customers would pay VAT depending on the value of received shipment.

UK tax authorities might negotiate that US company has fixed establishment for VAT purposes in the UK (if in practice all functions are performed from UK territory) and try to assess income of US company in the UK with VAT and CIT.
 

fshore

Entrepreneur
If supplier of goods is US company formally you would not be required to register for VAT. Customers would pay VAT depending on the value of received shipment.

UK tax authorities might negotiate that US company has fixed establishment for VAT purposes in the UK (if in practice all functions are performed from UK territory) and try to assess income of US company in the UK with VAT and CIT.
No, vat for goods depend on where the goods is shipped from.
 

Gediminas

Offshore Tax Advisory
Mentor Group Gold
Commercial Service
Business Angel
No, vat for goods depend on where the goods is shipped from.
You refer to the basic rule applied for sales of goods when delivery of goods being within the EU. In the case of import, VAT for goods depends on the fact whether the importer of record is in the EU or no. If the import of goods and further sales are done by the EU, company import is subject to VAT in Europe. The Fixed establishment is a definition determined in the VAT directive. You can check it for more information.
 

fshore

Entrepreneur
You refer to the basic rule applied for sales of goods when delivery of goods being within the EU. In the case of import, VAT for goods depends on the fact whether the importer of record is in the EU or no. If the import of goods and further sales are done by the EU, company import is subject to VAT in Europe. The Fixed establishment is a definition determined in the VAT directive. You can check it for more information.
As op said, he’ll be sending goods to eu customers from outside the eu and the eu customers will pay vat and Import the goods. That means the customer is the Importer of record.
 
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