Q: How can I pay import VAT on goods imported into England, Scotland and Wales from anywhere outside the UK and Northern Ireland after January 1st 2021?
A: It can be paid via Postponed VAT Accounting (on your VAT return).
This will require to be notified on your customs declaration form
The correct import VAT will appear on monthly statements which will be available to download. It's a good idea to obtain access now to make sure that it is available in good time.
https://www.gov.uk/guidance/get-your-postponed-import-vat-statement
The statement will act as your evidence for the VAT you have incurred on imports.
Q: In order to help my customers following the change is legislation, I have registered for VAT in an EU country. What if I need to pay import VAT when I move the sold goods from GB, into the country concerned?
A: You can recover the import VAT through your EU registration. You may need to have a fiscal representative , or even an establishment in some cases, to administer the VAT."
Q: Do I need to charge VAT if I sell to customers in Northern Ireland?
A: If the goods or services are standard rated, yes. Nothing has changed as far as VAT is concerned on supplies to Northern Ireland
Q: How about if sell goods to consumers who live in the EU?
A: If you have customers in every EU country you may need to register in all 27 EU member states. There is no VAT threshold if you are not established in the EU.
Q: What else do I need if I export goods?
A: You must have proof acceptable to HMRC that the goods have left the UK to support treating them as zero rated exports. If sufficient evidence is not collected within 6 months, HMRC are likely to ask you to pay VAT until it's obtained. They are particularly hot on enforcing this. It's a favourite way to obtain an assessment.
Q: What about supplying services to the EU?
A; One area of change is in relation to supplies of services to private individuals resident in the EU. From 1 January 2021 there is no longer a need to distinguish between customers resident in the EU and outside of the EU. Apart from certain exceptions (such as for services directly related to land), the general rule is that professional services (such as legal and consultancy services) supplied to clients outside of the UK will be free from UK VAT.
Q; Are EC sales lists still required?
A No, other than for professional service firms based in Northern Ireland.
If you have any other questions or need any further advice, please do not hesitate to contact us today.
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