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Readers' forum : Correct route?

25 July 2017
Issue: 4609 / Categories: Forum & Feedback

VAT on building services in Germany for a UK customer.

I act for a builder client who specialises in fitting mezzanine floors. He has a contract to fit a floor in a big warehouse in Germany. His customer is a UK company which is VAT-registered here. It will invoice the retailer based in Berlin which is registered for VAT in Germany. My client will buy the materials from a German supplier and will be charged 19% German VAT.

My query relates to VAT: should my client charge 20% UK VAT to the UK company as a UK-to-UK sale and then reclaim the VAT paid in Germany through the EU refund system?

I wondered whether my client might need to obtain a German VAT registration but the UK company my client is working for seems not to have one so it seems this is not the correct route.

Readers’ help would be appreciated.

Query 19 014 –...

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