When must VAT be paid when exporting to EU countries?


You mentioned VAT isn’t always payable when exporting to other countries in the EU – in what case is there is a dislcaimer? I have a skincare company with an enquiry from a client in France. I am not VAT registered (under threshold). What determines if they need to pay VAT? Thank you

This question was asked at our recent webinar Moving your exports forward – focus on transportation


Hi Olga

You dont need to show vat on your invoice but you will be charged vat on freight amount. You will not be able to claim this back unless you are vat/ eori registered. Its free to register and doesn’t take very long. If you are going to be involved in exports you need to get registered. If you need any more help or advise about doing this please let me know
Global Freight Connections Ltd
Tel: +44 (0) 330 0244 844 ext 117
Fax: +44 (0) 1245 429471
E-mail: graham@gfc-group.co.uk


Hi Olga,

Yes I believe Graham is correct. You will be charged for VAT but you will not be able to charge it yourself. You also cannot reclaim the VAT that you are charged so would definitely recommend taking a look in to what is involved with becoming VAT registered.

Process can be done online through HMRC and is very quick to complete (and generally get accepted). The extra accounting involved is probably not as significant as you might think.


Export Action Plan