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Readers’ forum: VAT issue on buying and selling wine in Switzerland

01 March 2022
Issue: 4830 / Categories: Forum & Feedback
Wine VAT conundrum

My client buys and sells wine and has recently purchased some wine from a supplier in Switzerland who has charged 7.7% VAT. But surely there should be no VAT charged as my client is a UK business?

She now intends to sell on the wine to a wealthy man in Zurich who will store it in the cellar at his mansion. The value of the shipment will be about £10 000.

Presumably she can make a claim to the Swiss tax authorities to recover this VAT but is this conditional on her charging UK VAT on the sale?

It all seems very confusing. Are readers able to provide some assistance?

Query 19 898 – Claret.

Claret must differentiate between VAT on goods and VAT on services.

There is a crucial missing piece in this jigsaw: it is implied but not actually stated. Where is the wine?


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