EU VAT?????????????????????????????????????????????????????????

System

I am getting rather confused. Please can someone help.

Export to EU and non EU are normally zero rated, but acquisitions from EU & imports from non EU are at the rate of the receiving country.

If this is the case and Ireland supplies England, Ireland invoice is export and has no vat, but import to England to have VAT @ 17.5%..... how??? if Ireland don't charge VAT on their invoice?

If India supplies to England, as a non EU export s/b zero vat. But as an import from non EU should have VAT at GB rate of 17.5%..... How??????

Please someone help me, I know there will be logic and I just need the penny to drop, but this penny of mine is as light as a feather and is floating..... seriously though, please can someone explain this to me. :x

System

Re:EU VAT?????????????????????????????????????????????????????????

When importing from an EU or non-EU country you have to treat VAT as if the transaction took place within the UK. The same rule applies to the supplier in the other country.
VAT must be paid direct to Custom & Excise and not to the supplier and is treated on the VAT return as input tax. As if it had been paid to a UK supplier.

This is the way I understand it. I learnt it from the Accounting Technician magazine's February 2005 issue.
Hope it helps because your answer to my question helped me.

System

Re:EU VAT?????????????????????????????????????????????????????????

Bless you puddin!!!!