VAT treatment of a sales chain transaction.
We act for a UK supplier selling goods to a UK customer. Under the arrangement the products will be supplied from Germany and will not enter the UK. On this basis we understand this supply is outside the scope of UK VAT. However there are some complications.
- The UK supplier is buying the goods in Germany where my client will then arrange for them to be shipped to Holland with Norway as the final destination being the location of the UK customer’s client.
- The German supplier is now looking to charge our client German VAT which we dispute.
We have considered triangulation issues but do not believe these apply here. This is because of the number of parties in the chain and the fact that Norway is not in the EU. We then considered the ‘chain...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.