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VAT position on goods exported to Ireland via Leeds.
I have a client who buys and sells safety equipment for trucks. He has received an order for 100 units from a business in Dublin (VAT-registered in Ireland) and quoted the order as zero-rated for VAT. The Irish customer will sort the VAT on his own return.
However it has come to light that the goods are being delivered to Leeds rather than Dublin. In Leeds the equipment will be fitted to the trucks before the vehicles are shipped to Ireland.
Does this mean that my client should charge UK VAT to the Irish customer on his sales invoice because the goods have not left the UK? If this is the case how will the Irish customer reclaim this VAT from HMRC? He must be entitled to recovery because all of his sales in Ireland are taxable.
What do Taxation readers think about this?
Query 19 090
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