Query about NOI/EX75 when distance selling

Forum Categories GENERAL VAT DISCUSSIONS Query about NOI/EX75 when distance selling

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    Hi all,

    I’m an employee of a microbrewery that has just commenced online B2C trading of our ales i.e. distance selling.

    We’re selling directly to customers in Sweden via our online shop. We are registered as a distance seller in Sweden. We are VAT registered in Sweden. We have a tax representative in Sweden who completes our beer duty returns and handles payments of duty owed in Sweden on our behalf.

    However, as you know, to distance sell alcohol the goods must be duty-paid on our end first. As such, we wish to drawback excise duty paid in the UK (otherwise we’re paying it twice).

    My question is this:

    When completing the notice of intention (NOI aka EX75), whose information do I include in the buyer section (e.g. VAT number, company name, etc.)? Obviously this isn’t the private individual, but do I use the details of my tax representative or do I put our company details with our Swedish VAT number (like we would in a self-supply instance)? We don’t have an address in Sweden so the latter doesn’t seem likely, but I guess the word “buyer” is dissuading me from putting our tax representative.

    Any enlightenment?

    Thank you!

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