Reply To: Foreign Supplier with UK VAT reg no.

Forum Categories GENERAL VAT DISCUSSIONS Foreign Supplier with UK VAT reg no. Reply To: Foreign Supplier with UK VAT reg no.

#55994
VAT-adviser
Member

Purchases from other EU states should be free of import duty and VAT (but buyer accounts for VAT in box 2 of VAT return and additionally box 4 if recoverable).

Purchases from outside EU in most cases carry import duty at rates dictated by the EU plus VAT at the appropriate rate. Unless a deferment arrangement is in place the duty and VAT have to be paid to HMRC before goods are released to the buyer.

If the supplier has a UK reg number then you treat it like any other UK supplier ie claim input VAT. The invoice must clearly show the input VAT.