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Furniture fun

18 March 2014
Issue: 4444 / Categories: Forum & Feedback , VAT

A VAT-registered business has received an order from Russia for office furniture. This will be ordered from a French supplier and, as requested, the goods will be delivered directly from France to a charity in Germany

One of our clients is VAT registered in the UK and has just received an order from a Russian customer for some specific items of office furniture.

My client will order the goods from a French supplier and the Russian customer has asked for the goods to be delivered directly from France to a charity in Germany.

The sequence is that the French company will invoice my client who will in turn invoice the Russian customer.

My assumption is that the Russian customer (a wealthy private individual) is gifting the goods to the charity in Germany as a non-monetary donation.

My main concern relates to the VAT implications and I would be grateful for advice here. I am guessing that there will be no problem with French VAT but will my customer need to obtain a German VAT number and charge German VAT on the final sale?

This...

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