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VAT and selling goods in the EU

01 June 2021 / Neil Warren
Issue: 4794 / Categories: Comment & Analysis
50234
Brexit challenges

Key points

  • Businesses in Great Britain cannot take advantage of triangulation when selling goods to the EU.
  • It may be necessary to register for VAT in the country to which goods are sold.
  • An export declaration is necessary when moving goods out of GB to an EU country.
  • Customs duty does not usually arise when exporting to the EU because of the Brexit trade deal.

Hello Tom. We’ve got some problems selling our windows in the EU. I wonder if you can help with the VAT issues? The starting point is that we have received an order from an Italian business. But we have decided to buy the windows directly from a Dutch company – they will invoice us in the UK and we will apply a mark-up and invoice the Italians. But the goods will go directly from the Netherlands to Italy. The problem is that the Dutch company...

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