Foreign Supplier with UK VAT reg no.

[VATORNOVAT]

Dear sir,

I am so confused, as some goods from the company whose business address is in the 3rd party, such as Chinese vendors on Amazon, but they have a VAT register no. Am I allowed to claim input VAT?

[VAT-adviser]

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.

[VATORNOVAT]

THANKS!

[Author]

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