We can do VAT-free purchases when they are being exported. However, we will require documentary proof of export for the tax authorities here so that we can justify not charging VAT.
Obtaining and providing the evidence requires exporting officially (i.e. not via some unofficial channel, in undeclared personal luggage etc.).
We need (or will need) to have you provide one of these types of evidence. The evidence has to prove the actual export, not the intention to export.
- Official evidence:
- Official evidence is the Goods Departure Message. E.g. a Customs Export Declaration showing proof that the goods have actually been exported.
- Commercial transport evidence
- This describes the physical movement of the goods, for example:
- authenticated sea waybills
- authenticated air waybills
- PIM/PIEX International consignment notes
- master air waybills or bills of lading
- certificates of shipment containing the full details of the consignment and how it left the UK or EU
- International Consignment Note/Lettre de Voiture International (CMR) fully completed by the consignor, the haulier and the receiving consignee, or Freight Transport Association own account transport documents fully completed and signed by the receiving customer
In the absence of this evidence, we will need to charge VAT:
- for first delivery inside EU 21% NL VAT, unless you have an EU VAT number.
- for first delivery in UK 20% UK VAT.
We would normally expect the evidence to be provided immediately upon exporting without further request.
IMPORTANT
Please note that if you are exporting the goods we have sold you, YOU are the exporter, not Cloud Controlled. You or your agent needs an EORI number, and you don’t need a VAT number to get one. You cannot use ours. https://www.gov.uk/eori/apply-for-eori .
We will not accept the paperwork or provide a refund, if you have put Cloud Controlled as the exporter. We are never the exporter.
Our policy now is to invoice including VAT and we will promptly refund or credit for the VAT once we are satisfied that the required evidence has been received by us.