Anyone who understands HMRC???

Originally Posted by maviczap

Aye that's it in a nutshell, pay it here then claim it back.

I'd try and keep evidence of it being exported, but getting any customs stamps at the border will be nigh on impossible, both here and in Sweden

Yup, no chance!

[maviczap]

I'll see what I can find out here

Shipping document would hopefully include paperwork from the ferry company. Would they provide the invoice you need, as on the inward voyage it would be just you vehicle, on the outward it would be your vehicle + trailer?

Originally Posted by Nekkid

The refund scheme doesn't apply, it's the zero rating, which works fine if I order something from the UK to be sent to me here. It's the evidence that the goods have been sent that's the problem because I will be taking it home myself. HMRC is quite vague about what is acceptable and the burden of proof is on the seller. Obviously he's not going to take any chances.
The problem is that the proof would normally be the shipping papers.
Ho hum, only 14 days till I get an answer from HMRC........

I thought so. But why then would proof of purchase from the seller not be enough? As you are transporting it yourself, the acquisition rules apply. The only requirement I can see is for proof of purchase from a seller with a valid VAT number.

In any case it should be interesting to see what they say.

Just another point. Assuming its zero rated but you'll still have to pay VAT in Sweden, then there must be a process available in Sweden to allow you to do this.

The only issue for HMRC would be the collection of VAT owed in the UK. If VAT should be paid in your country, then as long as you can demonstrate this to them this should be fine surely.

If the concern is "what evidence does the seller need to retain", then this advice may be useful - http://www.hmrc.gov.uk/vat/sectors/c...vehicles.htm#2 "Sending your motor vehicle to another EU country from the UK".

[maviczap]

Originally Posted by Runako

JThe only issue for HMRC would be the collection of VAT owed in the UK. If VAT should be paid in your country, then as long as you can demonstrate this to them this should be fine surely.

No, as far as I understand, VAT is charged at the point of sale, and then refunded on proof of export.

It minimises the risk to losing the revenue, as otherwise loads of people would be 'claiming' to export stuff and never doing it.

Originally Posted by maviczap

No, as far as I understand, VAT is charged at the point of sale, and then refunded on proof of export.

It minimises the risk to losing the revenue, as otherwise loads of people would be 'claiming' to export stuff and never doing it.

Yes, but I was referring to this case in particular. He's obviously intending to take it across the border so the Seller runs the risk of evasion if he can't account for the VAT on the trailer. I believe its the seller who wants to ensure they comply with the rules before completing the sale for it to be exported to Sweden.

And, the link above describes the scenario for when such goods are treated as zero rated.

[maviczap]

Originally Posted by Runako

Yes, but I was referring to this case in particular. He's obviously intending to take it across the border so the Seller runs the risk of evasion if he can't account for the VAT on the trailer.

Yes, but a lot of people are 'obviously' exporting zero rated goods, and diverting them to 'Home Use' and pocketing the VAT in the process.

Hence accounting for VAT at the point of sale

Originally Posted by maviczap

Yes, but a lot of people are 'obviously' exporting zero rated goods, and diverting them to 'Home Use' and pocketing the VAT in the process.

Hence accounting for VAT at the point of sale

You know we are in agreement right? In this scenario the OP mentioned purchase through his company which would allow him to reclaim the VAT or seek an exemption under the Zero rating rule:

"Generally speaking, you can zero-rate supplies exported outside the European Union (EU), or sent to someone who's registered for VAT in another EU country, provided you follow strict rules, obtain and keep the necessary evidence, and obey all laws ... If you're sending goods to someone who is genuinely registered for VAT in the destination EU country, you can zero-rate the supply for VAT purposes, provided you meet all the conditions below" - http://www.hmrc.gov.uk/vat/managing/...orts/goods.htm.

EDIT: And for the OP.

"Evidence of removal will include a number of things like:
- customer orders
- correspondence with customers
- sales invoices
- packing lists
- invoices from hauliers
- bank statements
- consignment notes showing the goods have been received in another EU country".

[maviczap]

Originally Posted by Runako

You know we are in agreement right? In this scenario the OP mentioned purchase through his company which would allow him to reclaim the VAT or seek an exemption under the Zero rating rule:

"Generally speaking, you can zero-rate supplies exported outside the European Union (EU), or sent to someone who's registered for VAT in another EU country, provided you follow strict rules, obtain and keep the necessary evidence, and obey all laws ... If you're sending goods to someone who is genuinely registered for VAT in the destination EU country, you can zero-rate the supply for VAT purposes, provided you meet all the conditions below" - http://www.hmrc.gov.uk/vat/managing/...orts/goods.htm.

EDIT: And for the OP.

"Evidence of removal will include a number of things like:
- customer orders
- correspondence with customers
- sales invoices
- packing lists
- invoices from hauliers
- bank statements
- consignment notes showing the goods have been received in another EU country".

Yes, we are in agreement of sorts, but the OP is collecting it himself so doesn't have any invoices from the haulier & is going to have difficulty proving its arrived in Sweden without a customs stamp on a document.

So therefore the easiest option for HMRC is to get him to claim the VAT back, once he's got the goods back to Sweden. It's self policing and doesn't require any action by any HMRC officer, except to process the claim for refund of the VAT once the goods have been exported and proven to have arrived in Sweden.

Originally Posted by maviczap

Yes, we are in agreement of sorts, but the OP is collecting it himself so doesn't have any invoices from the haulier & is going to have difficulty proving its arrived in Sweden without a customs stamp on a document.

So therefore the easiest option for HMRC is to get him to claim the VAT back, once he's got the goods back to Sweden. It's self policing and doesn't require any action by any HMRC officer, except to process the claim for refund of the VAT once the goods have been exported and proven to have arrived in Sweden.

Well, I thought your (or someone's) idea about the ferry documents was a good one. And the list above is not a complete exhaustive list. You don't have to provide all of these, just enough to prove its been sent/transported abroad. Its just a burden of proof thing.

The only clarification needed is what documents can be used if transporting. The act of transporting and sending is the same in that it doesn't change the nature of the zero rating. I'd suggest a combination of the above could suffice.