Export & Vat

Please find below the legal conditions of which to export goods outside UK and claiming any applicable VAT if charged 

VAT refund processing

Where applicable, VAT refunds will normally be made by cheque or Bacs upon submission of correct verified paperwork being received by DiscountHouse. The refund will be sent to your address/account as registered with us

Evidence of export

You must provide us with either

·Official evidence of export provided by HMRC such as a Goods Departed Messages (GDM) 
generated by NES. Or a  Single Administrative Document (SAD) endorsed by Customs at the point of exit from the EC.
·Commercial transport evidence such as authenticated sea-waybills, air-waybills or certificates of shipment containing the full details of the consignment and how it left the EC.
 

The Commercial transport evidence must identify

· the supplier
· the consignor (where different from the supplier)
· the customer
· the goods quoting the Listing Number
· an accurate value
· the export destination, and
· the mode of transport and route of the export   movement 

· DRAFT COPIES ARE NOT ACCEPTED

Please note that for your initial order(s) we will charge you VAT and refund this after receipt of the documentation listed above. Subsequent orders may be charged ex VAT at our discretion.

Can I export the goods purchased outside the European Union country without VAT being charged?

Goods can be paid for ex VAT 
·where the person or company buying the goods is not resident or registered for VAT in the UK
·has no business establishment in the UK from which taxable supplies are made,

·or is an overseas authority.
·The goods need to be exported from the EU within 1 month of purchase and you must provide us with valid official or commercial evidence of export (this is listed below.

Export of goods purchased to a European Union country without VAT being charged?

The terms of export is subject to change after 1st of Jan 2021 when UK going to leave EU.

All exports to EU will be classify as standard exports and will be required customs declerations and EORI number. All importers from EU must have EU EORI numbers, relevant import licence and complete import declaretion on their country's declaration systems to ensure goods pass through EU customs.

Until then, the following keeps applying for all EU exports.

It is your responsibility to ensure that you are complying with all relevant legislation relating to the export of merchandise from the UK.

If you intend to export and make payment exclusive of VAT we will require further information from you before payment is made.

1. We will require your full registered company address along with your VAT registration details, a copy of your VAT registration document is required. (please email a copy of your certificate to DiscountHouse.

2. Once we have received a copy of your VAT registration documents we will confirm if you are exempt from paying VAT. 

3. Please provide full details of the export company you will be using and method of transport & confirm where the goods will be exported to.

If we agree to invoice ex VAT you must provide us with evidence of export the details of which are listed below

Can goods be supplied free of VAT where they are to be exported?

Goods cannot be supplied free of VAT where they are

· supplied to a private individual who is resident in the UK, or supplied to a business registered for VAT in the UK (including an overseas business that has a place of business in the UK from which taxable supplies are made), or delivered to, or collected by, a UK customer at a UK address.

Can I pay excluding VAT if I have an EU VAT number?

When registering as a new user who has their company address outside of the UK, but within the EU you will be asked to provide your EU VAT registration number. We will then verify that this information is correct and inform you whether you can pay excluding VAT if you intend to export the goods from the UK. Until you have received verification from DiscountHouse, you will be liable to pay VAT on all auctions.

Please note we will still require you to provide proof of export following collection of the goods.

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