Vat Guide to Europe and International Removals of Personal effects
The Removal Group
Transport of Goods – VAT Liability
Movement of Goods VAT Position
1. UK to UK Standard Rated (17.5%) – The place
of supply is the country in which the transport takes
place.
2. UK to EU Country Standard Rated (17.5%) – The
place of supply is the country in which the transport
begins. UNLESS:-Where a non UK customer provides a non
UK VAT number, the place of supply becomes the customers
country and the customer self accounts for VAT under
a reverse charge and is outside the scope of UK VAT.
3. UK to non EU Country Zero Rated.
4. UK to UK Store to EU Country As per 2 above. HMR&C
treat a service consisting of a separate domestic leg
of transport, which forms part of an intra EU movement
of goods in the same way as a UK to EU supply.
5. UK to UK Store to Non EU Country Zero Rated.
6. EU Country to the UK For goods removed from another
EU member state for delivery to a UK address, the place
of supply for VAT purposes is treated as taking place
where the transport begins. It should be noted that this
could trigger a requirement to register for VAT in other
EU countries where the customer does not provide a valid
VAT number. However, where a customer provides a UK VAT
number, the place of supply becomes the UK and you will
need to charge UK VAT on your supply. Where the customer
provides a non UK VAT number, you will not charge UK
VAT and the customer self accounts for VAT under a reverse
charge.
7. Non EU Country to UK Zero Rated.
8. EU Country to Store to UK As per 6 above.
9. Non EU Country to store to UK As per 7 above.
Miscellaneous VAT Issues
1. Where VAT is due, it must be brought to account on
the full price charged to the customer. If the supplier
charges for accepting payment by credit card, the charge
is further consideration for the supply and is not a
separate supply of credit.
Inside the EU for VAT purposes
Austria including Jungholtz and Mittelberg
Belgium
Cyprus (Southern)
Czech Republic
Denmark
Estonia
Finland
France including Monaco and Corsica
Germany
Greece
Hungary
Ireland excluding Northern Ireland which is part
of the UK
Italy including Sardinia
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal including Madeira and the Azores
Spain including the Balearic Islands (Majorca,
Ibiza & Menorca)
Slovak Republic
Slovenia
Sweden
Outside the EU for VAT purposes
Aland Islands, FI Faroe Islands Miquelon, FR
Andorra French Guiana, FR Mount Athos, EL
Canary Islands, ES Gibraltar, UK Norway
Ceuta, ES Guadeloupe, FR Reunion, FR
Channel Islands, UK Liechtenstein San Marino
Cyprus (northern) Martinique, FR St Pierre, FR
Isle of Heligoland, DEMelilla, ES Switzerland
Iceland
VAT Guide
