Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the EU: Introduction
The following examples detail more complex scenarios which are not as common as those shown in VEXP80100 and VEXP80200. Here we look at examples of a UK supplier making a supply of goods to a business customer that has both UK and non-EU business activities or premises.
VEXP80310 : Supplier delivers the goods directly to an overseas location of a UK business.
VEXP80320 : UK business customer arranges for delivery to their overseas address.
VEXP80330 : Non-established taxable person has goods delivered to an overseas address.
VEXP80335 : Overseas business has a UK office but makes no taxable supplies in the UK
VEXP80340 : Shared services centre
The examples are intended to illustrate the need to understand these key points of:
- who is responsible for delivering the goods to the overseas address;
- whether the customer has a presence in the UK;
- what does the business does within the is UK; and presence do
- Whether is the overseas and the UK “branches” are presence part of the same legal entity.