Sell goods under £135 (€150) to EU consumers without destination VAT

Solution Properties

Solution ID:

222001000101379

Last Modified Date:

Thu Aug 24 09:32:44 UTC 2023

Taxonomy Path:

Case category//How do I...//governmental/legislative compliance

Author:

[email protected]

Sell goods under £135 (€150) to EU consumers without destination VAT

Description

Overview for businesses in Great Britain

When you sell to consumers in the EU and don't want to use destination VAT

The invoice is treated the same way as selling goods of any value to an EU business. The VAT is zero rated but you still need to make a customs declaration.

Before you start, make sure you have an Economic Operators Registration and Identification (EORI) number starting with GB.

HMRC guide to exporting goods from UK (opens in new tab)

Cause

Resolution

Create a sales invoice without destination VAT

Go to Sales, Sales Invoices, and select New Invoice.
Add the details of your customer.
Add the details fo the item you are selling
In EU Goods/Services column, select Goods (and related services) for each invoice line. The VAT rate will be zero rated and cannot be edited.
Repeat on a new line for as many items as you need to add to your invoice.
Select Save.

The VAT return

Sales of goods to all overseas businesses and consumers are reported in Box 6 - total value of sales and all other outputs excluding any VAT.

The VAT on sales is zero rated so there is no VAT value recorded on the VAT return.

[BCB:299:UKI - Personal content block - Dane:ECB]

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