Export to a French Company
If I am selling goods to a French company and they are paying me from France (by BACS) and they then want to collect from our UK premises, is it OK that we are not charging VAT?
My name is Chris Willers and I run an export services company called Access to Export Ltd based near Cambridge. In order to zero rate the goods for VAT your French customer must provide you with their French VAT number which should be shown on your invoice to them. If you do not have their VAT number you are obliged to charge UK VAT on your invoice. I would also suggest you get "proof of export" such as a Certificate of Shipment from the company that collects the goods from you. Also you will need to include the sale in your VAT return (box 8) and EC sales list and also on your Intrastat return if required.
I hope this helps but if you would like me to help further please feel free to contact directly either by e-mail email@example.com or by phone 01223 890767.
hi I would have provided a similar answer to Christopher, you first need to check if the company is VAT registered if you want to 0-rate your invoice. you can check a VAT registration number from any EU countries on the VIES system: http://ec.europa.eu/taxation_customs/vies/ from the European Commission.
I hope this helps.