Within the EU the business seller can charge vat to a private customer anywhere within the EU. They could also apply the VAT margin scheme which only charges (non-reclaimable) VAT on the profit made on secondhand goods.
All this has changed for anything imported into the UK from the EU or exported from the UK to the EU. VAT is fully chargeable on goods which attract it. Faced with the immensely increased paperwork I have given up importing the equipment that I used to bring into the UK from the EU (business). It is now an onerous system and until it is sorted out (its still a mess) I won't be doing any importing at all. As I live in Scotland there could be some interesting changes though ......
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