VAT on ESL

clearaccounting100

Hi i have another VAT query. I want clients who are registered and do not sell to other EU countries and non EU countires, nice simple ones! But i guess we all want those!!!

I have a client who is going to be selling bike parts to his customers in EU and non EU countries following the launch of his website. The EU clients are private people not in business and they therefore do not have VAT numbers but the ESL asks for the VAT Reg no. What do i do? Should he charge VAT if the client does not have a VAT number? If he sells to the NON EU most probably America, i take it that he does not have charge VAT (again they will private clients not businesses) and just keep proof of the item leaving the country and the adress that it was delivered to. I am right in thinking that there isn't an equivalent of an ESL to fill in for these sales? Sorry for all the questions, but every client has different circumstances and u realise how little u know

groundy

Any sales to EC pvt individuals is vatable and therefore is not required to be entered on the EC sales list. The EC sales list is only for sales to EC businesses, which obviously you should request there VAT no and verify it before sending any goods.

Non EC sales are Zero rated and don't worry there is no other form other than VAT return to complete.

However, as you have mentioned it would be good to keep evidence of where goods have been shipped to.

Jon1

Thats assuming the goods are situated in the UK when they are supplied, if not, then there is no liability to UK output tax (but may lead to a requirement to register in the country where the goods are supplied).

Otherwise totally agree with groundy, on both of your queries.

Thanks

Jon

clearaccounting100

Thanks to you both. Does the same go ahead for the channel islands. If it is a personal person in the channel islands is it also VAT free? Many Thanks Linda

Jmann

clearaccounting100 wrote: »

Thanks to you both. Does the same go ahead for the channel islands. If it is a personal person in the channel islands is it also VAT free? Many Thanks Linda

The channel islands is outside EU, so you can zero rate the goods as along as you meet the conditions laid out in vat notice 703.

clearaccounting100

many many thaks