HMRC Admin 21 Response

Hi 
The link you have referred to, https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers#third-party is the correct guidance for how and by whom VAT is accounted for when a supplier sells digital services via a platform
The key factors are as below:
The platform operator is supplying the consumer if the platform operator identified you as the seller but, sets the general terms and conditions, authorises payment or handles delivery or download of the digital service. Then the platform operator would be responsible for accounting for the VAT payment that’s charged to the consumer.
If you operate a digital platform that third-parties sell e-services through, you are liable to account for the VAT on those sales unless you meet all of the following conditions:
digital platforms and everyone else involved in the supply must identify who the supplier is in their contractual arrangements
invoices, bills or sales receipts must identify that supplier and the service supplied
digital platforms must not:
authorise the charge to the consumer
authorise the delivery
set the general terms and conditions of the sale
If you do not meet all these conditions:
You must treat the sales of third-party e-services as if they were your own.
You must declare any VAT that is due
The responsibility for accounting for any VAT moves back to the person who supplied you if you are giving intermediary services to that person
As per the guidance please use the VAT Clearance prodecure to receive more definitive help wiith this.
Find out about the Non-Statutory Clearance Service.
Thank you.

Hi,
There is only a requirement to register for VAT in the UK if you make taxable supplie sin the UK over the threshold of £90k.
However you can register for VAT voluntarily if you make supplies which are Outside The Scope of UK VAT but which would be taxable if made in the UK.
Please see the guidance below, specifically section 2.9:
Who should register for VAT (VAT Notice 700/1)
If you do not meet the critera to register for VAT on this basis then you will not be able to register for VAT.
If you are able to register for VAT voluntarily then you can deregister from VAT at any time.
Thank you.

Hi,
If you are an overseas trader and you send goods to the UK over a value of £135 then the VAT would be paid by the consumer if they are the importer of record.
The supply is taking place overseas and so there would be no requirement to record the sale on the UK VAT return.
Thank you.

Hi Crosta53,
If you are providing a hospitality service to a UK business then this would normally fall under the General Rule of Services and so the Place of supply would be in the UK and hence UK VAT would be charged.
Please see the guidance below:
6. The place of supply rules for services
In order to recover the German VAT incurred please see the guidance below:
How to claim a refund of VAT paid in an EU member state.
However, if you are providing services of a nature where the place of supply is where the service is performed eg catering then there would be a requirement to register for VAT in Germany.
Please see the guidance below:
9. Services supplied ‘where performed’
Thank you.

Hi Jane,
I think the key factor is determining where the goods are deemed to be   when these 2 supplies are made.
If the supply from the UK company to the Dutch company is deemed to take place in the UK then UK VAT would need to be added to the sale and if the supply to the Dutch company is deemed to be in Columbia then the supply will be Outside The Scope of VAT
The guidance relating to indirect exports would be relevant where there are 2 parties involved and the overseas customer either comes over to the UK to pick up the goods or they arrange a shipping agent to do this.
Thank you.

Hi Jane,
I think the key factor is determining where the goods are deemed to be when these 2 supplies are made.
If the supply to the Dutch company is deemed to take place in the UK then this will be a UK taxable supply and UK VAT would need to be added.
If the goods are in the UK but are making a supply to the Dutch company in Columbia then it would be a zero export to Columbia.
If, in the second scenario, the UK is making a supply to the Dutch company in Columbia then will the Dutch company be the importer of the goods in to Columbia to allow them to make a supply of goods in Columbia?
Thank you.

Hi,
If a UK company is selling goods to another UK company then VAT would be attached to the sale.
If the completed goods are reimported in to the UK and your customer is the importer of record for these goods then any VAT would be charged at the border and would be the responsibility of the importer to account for.
Therefore there would be no sales VAT to charge.
If you are the importer of the goods then you will be making an onward supply to your UK customer and VAT would be charged.
Thank you.

Hi,
Please call our Helpline urgently so that we can look in to this:
VAT: general enquiries.
Thank you.

Hi hdstockimages Genevieve,
If the Chinese business has imported the goods under these terms then they would have paid the VAT and duties for you.
The freight agent would normally produce paperwork for you with a copy of the import declaration which will show the VAT and Duty.
I would recommend sending this evidence from the freight company and also reference the DDP terms when replying to us.
Thank you.

Hi Karen,
Thank you for your question.
Income from property automatically reverts to the default position of 50/50 for married couples. Any change to the split of income (even 0/100) must be shown on a completed Form 17 and submitted with the appropriate supporting evidence. For example; a declaration or deed of trust.
Thank you.