VAT on goods if purchaser collects

I wonder if someone can help me? I'm selling a machine in Ireland (Eire) to a company based in the UK. They are going to collect said machine rather than me arranging delivery to them. Should I charge VAT on the invoice at Irish rate, UK rate or not at all? Both companies have VAT status in their respective country.

Thanks in advance for any help.


  • phoenixd
    phoenixd FMAAT, AAT Licensed Accountant Posts: 68 Regular contributor ⭐ 😼 ⭐
    You would not normally charge VAT as both are vat registered. However, in this case, you should charge VAT unless you are sure how and when the items are leaving EIRE. You need to have evidence of removal. If you have any doubts, it’s advisable to take a deposit that’s the same as the VAT that would be charged. If they give you the evidence that the goods have left the country within the time limit (3 months), you can refund the deposit. Hope this helps.
  • laurap
    laurap Registered Posts: 2
    Thanks guys, that really helped. :)
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