I have a new client who sells CDs and sometimes he sells them to Germany, Ireland, France, Norway and other EC countries. He often sells CDs via Amazon so does this mean if he sells them from here to Germany he has to keep a seperate list and I have to enter sales to any EC countries in a seperate box on the VAT return?
He did email this: If CD's are sold in an EC Country, an EC sales list should be completed.
How much is the VAT if selling abroad?
As yet no VAT is being shown on the Amazon Sellers Fees VAT invoice.
Any help to make things easier would be much appreciated.
Zoe, if Amazon are buying from your client, then it is a normal domestic sale regardless of where they ship it too. On the other hand, if Amazon are marketing it on behalf of your client, and your client is shipping to the customer, then you get into the triangulation stuff and EC Sales Lists. HMRC will certainly give you guidance if no one else does here. Note that there is a difference between selling goods and services, and it also matters if you get a valid EC VAT number or not.
-- Edited by Quentin Pain on Tuesday 3rd of August 2010 09:18:16 PM
-- Edited by Quentin Pain on Tuesday 3rd of August 2010 09:19:44 PM
-- Edited by Quentin Pain on Tuesday 3rd of August 2010 09:20:49 PM
my understanding of this is that your client sells to a member of the public in Germany who will not be vat registered. In which case your client will need to account for vat on the supply at the prevailing UK rate (rather like retail), however if the client is supplying in bulk as a 'record producer' to customers in Germany who are vat registered businesses then an invoice needs to be raised with the customers VAT number (German equivalent) on the invoice and then quarterly EC sales listings will need to be submitted.
