Posted by Tax Innovations on 30 Mar 2012
UK VAT will be charged on sales of goods to non-VAT registered customers in the EU. Sales made to customers outside the EU will be zero-rated as an export.
However, businesses must carefully monitor the level of sales made to non-VAT registered customers in each EU country to avoid a problem with the distance selling rules. Each country sets a distance selling threshold of either €35,000 or €100,000 above which a business has to register for VAT in that country. Once a UK trader’s sales in a particular country exceed that limit, then the trader has to register for VAT in that country.
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