Exporting to Africa from the UK, the goods originally come from Italy, can we claim the VAT from Italy?

Question

Exporting to Africa from the UK, the goods originally come from Italy, can we claim the VAT from Italy?

Answer

Sorry Vivienne there lots of missing bits of information in your question so difficult to answer without giving wrong information. For general information look at Public Notice 703 on hmrc.gov.uk

Regards, Liz www.centurionvat.com

Answer

If you are VAT registered and the goods have been supplied by an Italian registered business and you have acquired them in the UK, the Italian company could have zero rated their sale if the conditions in VAT Notice 725 – The single market were met. You may therefore like to enquire with the supplier.

The way VAT is accounted for on intra-EC supplies largely depends on whether the recipient of the supply is registered for VAT in the Member State of arrival. For further information see sections 3 and 6.

The normal VAT treatment of goods supplied between VAT-registered traders in different Member States is as follows:

•the supply in the Member State of dispatch is zero-rated (how this applies in the UK is explained in more detail in section 4), and

•VAT is due on the acquisition of the goods in the Member State of arrival and is accounted for by the customer on their VAT Return at the rate in force in that Member State (how this applies in the UK is explained in more detail in section 7)

https://www.gov.uk/government/publications/vat-notice-725-the-single-market

HM Revenue & Customs

Customs International Trade & Excise

www.hmrc.gov.uk/contactus

Answer

If you are VAT registered and the goods have been supplied by an Italian registered business and you have acquired them in the UK, the Italian company could have zero rated their sale if the conditions in VAT Notice 725 – The single market were met. You may therefore like to enquire with the supplier.

The way VAT is accounted for on intra-EC supplies largely depends on whether the recipient of the supply is registered for VAT in the Member State of arrival. For further information see sections 3 and 6.

The normal VAT treatment of goods supplied between VAT-registered traders in different Member States is as follows:

•the supply in the Member State of dispatch is zero-rated (how this applies in the UK is explained in more detail in section 4), and

•VAT is due on the acquisition of the goods in the Member State of arrival and is accounted for by the customer on their VAT Return at the rate in force in that Member State (how this applies in the UK is explained in more detail in section 7)

https://www.gov.uk/government/publications/vat-notice-725-the-single-market

HM Revenue & Customs

Customs International Trade & Excise

www.hmrc.gov.uk/contactus

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