VAT on indirectly invoiced export?

anniem

OK - please can someone help me?

One of our suppliers has invoices us for some agricultural supplies; however the supplies were shipped to Sweden by the supplier who invoiced us (something brokered by our Swedish Director!)

I queried the invoice and have been told to invoice Sweden, however, I'm not 100% certain what to do about the VAT having never invoiced non-UK before.

Can anyone advise me, please?

Monsoon

I think the VAT is now all about place of supply.
The rules changed relatively recently and I can never remember it off the top of my head.

Have a look regarding "place of supply"; I would have thought that you don't charge UK VAT as you didn't supply anything in the UK at all, but I would read up and double check.

PGM

Monsoon wrote: »

I think the VAT is now all about place of supply.
The rules changed relatively recently and I can never remember it off the top of my head.

Have a look regarding "place of supply"; I would have thought that you don't charge UK VAT as you didn't supply anything in the UK at all, but I would read up and double check.

I agree, unless they can class it as exempt from their end I don't think you can do much.

blobbyh

Here's a useful link Annie regarding Euro VAT locations:

Where to tax: http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/vat_on_services/index_en.htm

When it comes to invoicing, you should obtain the client's vat number and validate it using the VIES website at:

http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=en

This and your VAT number should appear on your invoice with a line somewhere reading along the lines of "This supply is subject to the reverse charge rules for VAT and should be treated accordingly : this invoice complies with the European Union Services Directive 2006/112/EC Articles 44 & 45".

You should also keep an EC sales list regarding export details but since I don't do this where I am now, someone else can maybe help you better with this?