ACQUISITION FROM EU STATES

摘要

Readers will be familiar with the rule that requires a VAT-registered entity that acquires goods from another EU state to pay VAT on those goods upon arrival in the UK, subject to some detailed rules. The corollary of this is that the party that dispatches the goods will not charge local VAT. A question that rarely arises, but which can do in extreme circumstances, is whether goods that do not arrive in the UK are nonetheless subject to acquisition VAT as if they had arrived, if the paperwork suggests that that was the intention, particularly by reference to the supplier being encouraged to assume that a dispatch to the UK was occurring.