Beyond VAT, there are a number of changes on exporting that you’ll need to be aware of. Exports are thus exempt from VAT, however you can still take a deduction for input VAT. 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. If the reverse charge does not apply, however, you may be liable to register for VAT in your customer’s local country. Export of goods can be of 2 types: Export of goods to non-GCC VAT implementing States; Export of goods to GCC VAT implementing States; It is important to identify whether the destination of goods exported is a GCC VAT implementing State or not. A customs expert can work for you directly or indirectly to ensure your goods get through customs. 4. CPCs can be found on the, Proof of VAT or tax registration in your country of domiciliation, Proof of existence form the national company register, Custom declarations for goods exported to the EU (these currently only apply to exporting goods to the rest of the world). 2.Impact of VAT and VAT … 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%. To help us improve GOV.UK, we’d like to know more about your visit today. 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. This counts for every EU member country you exceed the threshold in. So instead of actually doing this, they need to declare both the output tax they would have charged you and the input tax you would have paid them in their VAT return under the same transaction, essentially cancelling each other out. The process of recording the value of exports on your VAT returns will stay the same. There’s no net effect as far as you’re concerned. Besides these rates there are several reduced rates, locally called Truncated Rates, for service sectors ranging from 1.5% to 10%. This makes exporting your goods quicker and easier. This means more admin and some confusion for businesses bringing low-cost goods into the UK. You have to tell us about zero-rated EU sales on 3 different forms: We’ll send you the ESL automatically if you’ve completed box 8 on your VAT Return. Some EU countries have a simplified system for this but you’ll need to check with the VAT office in that country. 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). For distance sales, you must charge VAT at UK rates in the normal way. In Ireland, the distance selling VAT threshold is €35,000. 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. However, you’ll need third-party software. VAT on exports to non-EU countries. 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. This is acceptable evidence that the goods have gone abroad. You can zero rate goods you send by post to a customer who is VAT-registered in an EU country. 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. An Economic Operator Registration and Identification (EORI) number prevents increased costs and delays when exporting goods to the rest of the world. For further information visit fscs.org.uk. Export sales are exempt from UK VAT. You may have to send goods to an EU country so you can do a job there. (If any VAT is due in the destination country, the recipient pays it there.) The reverse charge was created as a way to simplify processing B2B transactions across borders. You may also have to account for acquisition VAT in that country, and so have to register there. The dispatch pack goes with the goods. 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. Call-off stocks are goods that you dispatch from the UK to an EU country, and keep in storage ready for a particular customer in that country. Goods delivered from the UK to a destination elsewhere in the EC are not exports for VAT purposes. Contact the tax authority in that country to check. This law was initially scheduled … 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. Sales to a country inside the EU are called ‘dispatches’ or ‘removals’. Declare details of your sales on your VAT return. Check that you’re applying the correct rate of VAT. Therefore, HMRC recommends that you get someone to deal with customs declarations for you, such as a freight forwarder, custom agent or broker or fast parcel operator. 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. These will be needed to complete your EC Sales List. You can submit a customs declaration yourself using the National Export System. Excise duty is charged on fuel, alcohol and tobacco products. These are called ‘temporary movements’. This webinar will throw light upon the following areas: 1.What qualifies as export/import of goods & services from the UAE. You’ve accepted all cookies. You might sell goods to a non-EU customer, but first send them to an EU business for processing. 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). 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 … 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. From 1 January 2021, rules on exports will change to reflect Britain’s new status as a non-EU member. UAE - 800 82559 / Saudi - 800 2442559 / Bahrain - 800 12559 MENA Check whether your client or customer is VAT registered. 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. Exports are goods or services produced in the UK that are then supplied to customers outside the European Union (EU). VAT on goods exported is normally charged at a rate of 14% (standard rated) or 0% (zero rated). For example, if you’re providing construction services, you won’t have to register for Intrastat. Tide is here to help small business owners and sole traders save time and money. But if you’re providing construction services and supplying materials that you’re charging the customer for, you’ll need to register for Intrastat. Charging VAT on goods you sell to customers in the EU depends on whether the customer is VAT-registered. Some of the changes are covered in this post, but we’ll update the content as and when new rules are rolled out. If you have any doubts, you should take a deposit that’s the same as the VAT that would be charged. To fulfil your customs and duty obligations to HMRC, you’ll need to complete a Single Administrative Document (SAD) also known as form C88. Export VAT for non-EU countries. 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. SARS has, subsequent to the introduction of VAT, issued a Practice Note detailing the documentation requirements and a Government Notice outlining the VAT Export … You’ll not have to report these sales on an ESL. 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. You should also keep proof of goods leaving the UK. Exports outside of the EU can be zero-rated, but you’ll need to provide documentation as proof that goods were transported. You can refund the deposit if they give you the evidence that the goods have left the country within the time limit. If … You can zero rate most supplies exported outside the EU, or sent to someone who’s registered for VAT in an EU country. We use cookies to collect information about how you use GOV.UK. Where distance sales become more complex is when your sales reach the distance selling EU VAT threshold in a particular country. The word ‘pay’ is misleading, however, because the way it is set up means they actually do not need to pay any VAT on the purchase (we’ll untangle this in a moment). If you have customers in several different countries, this would typically mean registering and filing VAT returns in every market you operate. You must also make sure the goods are exported, and you must get the evidence within 3 months from the time of sale. You can zero rate the sale, as long as you get and keep evidence of the export, and comply with all other laws. This can be commercial or official evidence. This can be longer for goods that need processing before export and for thoroughbred racehorses. Be the first to hear about our webinars, new features and business tips to help you save time and money. If you use courier or fast parcel services, you’ll normally be given an airways bill number for each shipment. You are able to make supplies to EC customers without VAT so long as your EC customer meets all the necessary criteria. As always, if you’re unsure about anything VAT related, seek advice from your accountant. 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. Exports at 0% VAT: How to get VAT Refunds on Exports in UAE. 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. You can find out more about getting someone to help with customs on the GOV.UK website. The VAT rules for export … 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 this is the case, you need to register for VAT in that country and charge the local rate of VAT on sales. Take a look at our Business Current Account and get time back to focus on your business. The process can also be complex. 1. 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. 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 … 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 . Export of goods under UAE VAT. The rate that you need to charge them depends on what type of service you offer. 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). 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. 2. 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. You’ll need an EORI number even if you only occasionally export goods outside of the UK and EU. To confirm the details you’ve been given by a new customer, you should contact the VAT Helpline. You include the sale in your VAT Return for the period when the tax point takes place. The first step for moving goods into, or … 3. If you don’t already have an accountant, check out our guide on how to choose an accountant for your small business. When this happens, your supply takes place in the country where you install or assemble the items. Where it applies to services which you receive, you, the customer, must act as if you are both the supplier and the recipient of the services. ‘Exports’ describes sales to a country outside the UK or EU. Excise goods or goods subject to customs control exported to the Channel Islands need a Single Administrative Document (SAD) declaration on form C88. Certain controlled goods require an export licence or certificate. Government issues new VAT guidance for EU imports and exports post-Brexit. Export VAT is a tax on goods and services provided to customers outside of the UK. 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. August 31, 2018. You can do this through the The National Export System for export declarations. If you sell goods to consumers, public bodies or charities within the EU, you’ll most likely be using option two. The laws governing VAT on Imports and Exports are Value Added Tax Act, 2013 (Act 870) and Value Added Tax Regulations, 2016 (L.I.2243). PPS holds an amount equivalent to the money in Tide current accounts in a safeguarding account which gives customers protection against PPS’ insolvency. In most cases, importers don’t need to worry about the way their supplier handles the VAT rebate. The movable … The most common examples are mail order or internet sales to private individuals in an EU country. 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. Whether importing or exporting, there are important VAT and duty rules and procedures. Check whether you need to complete an Intrastat return. If you don’t, before diving into this post, read our guide to everything you need to know about VAT . If you sell, supply or transfer goods out of the UK to someone in another country you may need to charge VAT on them. 1. The National Export System (NES) allows you to send export documentation to HMRC electronically. Such … 2. 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. 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. You can find this by looking up your product in, The customs procedure code (CPC). 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. This shouldn’t be confused with VAT exemption, whereby goods don’t have to be declared. Services; If the service is supplied outside the EU it is outside the scope of VAT. The value of sales to each customer, along with their VAT numbers, need to be submitted to HMRC quarterly via an EC Sales List. 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. VAT: how to report your EU sales How VAT … Your customer (the buyer) is now technically responsible for both charging output tax and paying input tax for this transaction. 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. 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. However, when exporting goods you will need to provide documentation as proof that the goods were transported outside the EU. 3. There are two sides of international trade: importing and exporting. Export value-added tax (VAT) is a tax that is added to goods or services you sell to customers outside of the UK. You must keep all the evidence for 6 years and show it to HMRC if they ask to see it. If you don’t have evidence of the export, you need to account for the full rate of VAT. 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. All UK registered traders have to send lists of their EU sales to HMRC. You’ll need it when you supply information to customs authorities, for example when completing customs declarations. While each country has specific documents they’ll ask you to supply, in general, to register for VAT you’ll be asked for: 1. For example, let’s say Helen has a business selling t-shirts to consumers in Ireland and Germany. Input VAT on Exports. From 1 January 2021, new rules and rates on exports will come into effect to reflect Britain’s post-Brexit relationship with the EU. Any goods sent outside of the EU must be declared on an export declaration to get your items through customs. Check that the country you’re dealing with is part of the EU. 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. 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. But each country has a ‘distance selling threshold’. Make sure you keep a record of customer VAT numbers. If you cannot get this evidence in time you must account for VAT on your return. 6. You can apply for your EORI number on the GOV.UK website. There’s more about appointing an export agent in VAT Notice 703. You can find an up-to-date list of EU member states on the European Union website. 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. Although in this instance you can zero-rate the transaction within your company. This means that sales to customers outside of the EU can be zero-rated. So if a customer from Germany uses your services while on holiday in Portugal, the sale would be subject to Portuguese VAT. 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. If you’re holding call-off stocks for a customer but cannot meet these conditions, you must treat them as consignment stocks. 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. 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. In these cases, VAT is charged and due in the country of import and you don't need to declare any VAT as an exporter. While your head may be spinning, GOV.UK has confidence that this is not complicated at all. You zero-rate VAT on goods exported to VAT-registered people within the EU. 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.”. 3 Check if you need an export licence. Brexit means... changes to the VAT rules for imports and exports. Goods; The goods are zero rated. Zero rate means that the goods are still subject to VAT, but the rate you must charge is 0%. 4 Ensure eligible for export VAT exemption. For EU sales you do not need to fill in a customs export declaration form. You can use an online interactive tool to check if a VAT number for an EU country is valid. You may also have to account for VAT in that country, and so must register there. However, to be entitled to this relief, the exporter will need proof of the … However, if your business sells services to consumers outside of the UK, you do need to charge VAT, depending on the type of service. For goods that are exported from business to business outside the EU, VAT is not charged. Don’t worry we won’t send you spam or share your email address with anyone. 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. 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