Q&As

A UK company (company A) sells goods to another UK company (company B). The goods are shipped from the warehouse of company A in Germany. What VAT should be charged?

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Published on LexisPSL on 04/06/2019

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • A UK company (company A) sells goods to another UK company (company B). The goods are shipped from the warehouse of company A in Germany. What VAT should be charged?

This Q&A does not consider the situation where the goods are in a fiscal warehousing regime (under which certain goods may be traded in a VAT-free regime under arrangements approved for this purpose by HMRC, see sections 18A–18F of the Value Added Tax Act 1994).

UK VAT (known in this context as acquisition tax) is charged on an acquisition of goods from another EU Member State if:

  1. the supplier is (or should be) VAT registered in another EU country and is acting in

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