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VAT Explained

As per the regulations set out by HM Revenue & Customs, VAT is payable without exception in the following cases:

- Goods purchased by a UK resident, dispatched to a UK address for resale within the UK

- Goods purchased by a UK resident, dispatched to a UK address for resale in the EU

- Goods purchased by a UK resident, dispatched to a UK address for resale outside the EU

- Goods purchased by an EU (Non UK) resident, dispatched to an EU (Non UK) address without a valid VAT number for that country

 

VAT may be zero rated at the point of sale in the following cases:

- Goods purchased by an EU (Non UK) resident with a vaild VAT number for that country. This will be required before the sale is concluded and will be checked on the Europa VAT Validation website. PLEASE NOTE; If the VAT number does not validate or appears to belong to another party without due reason, VAT will be charged.

- Goods purchased by an Non EU customer where the goods are being sent by Wholesale Clearance UK Ltd.

 

VAT may be reclaimed in the following case:

- Goods purchased by a Non EU customer (and not UK Resident) within the UK for resale outside the EU or, on behalf of a customer outside the EU. Wholesale Clearance does not specialise in exporting to Non EU countries and therefore shipping costs can be considerably high. If the customer can arrange their own shipping at a cheaper cost then the following steps shall apply.

1 - The customer purchases the goods and VAT is charged. The destination name, full destination address and destination contact telephone number must be provided before conclusion of the sale.

2 - The goods are sent to a UK address so the customer can complete the shipping.

3 - Once shipping has taken place, the customer must, within 3 months of purchase, provide Wholesale Clearance with shipping confirmation of the goods purchased by fax or email. The shipping documents must contain the destination details as listed in Step 1 and notes of the goods as purchased. NO OTHER DOCUMENTATION WILL BE ACCEPTED. ANY DOCUMENTATION WITHOUT THE FULL CORRECT INFORMATION WILL NOT BE SUBJECT TO A REFUND OF VAT. This is full and final and irrespective of any other agreements you may have with any other companies.

HMRC RULES FOR EXPORT

3.3 Conditions for zero-rating direct exports

The text in this box has the force of law


A supply of goods sent to a destination outside the EC is liable to the zero rate as a direct export where you:


  • ensure that the goods are exported from the EC within the specified time limits (see paragraph 3.5)
  • obtain official or commercial evidence of export as appropriate (see paragraphs 6.2 and 6.3) within the specified time limits
  • keep supplementary evidence of the export transaction (see paragraph 6.4), and
  • comply with the law and the conditions of this notice.

You must not zero-rate a direct export where you:

  • deliver or post the goods to a customer’s address in the EC (including the UK), or
  • allow the goods to be collected by or on behalf of your customer even if it is claimed they are for subsequent export. See paragraphs 3.6 and 7.4 for details of deliveries made to another UK trader for groupage, consolidation, processing or incorporation prior to export.

FOR ANY FURTHER INFORMATION, PLEASE VISIT:

HMRC Customs

  • WHOLESALE MIXED PALLET - 100 PAIRS OF LADIES SHOES, BOOTS AND TRAINERS

    WHOLESALE MIXED PALLET - 100 PAIRS OF LADIES SHOES, BOOTS AND TRAINERS

    Price £499.00

  • Wholesale Joblot Of 9 Toddler & Childrens Ralph Lauren Button-down Shirts

    Wholesale Joblot Of 9 Toddler & Childrens Ralph Lauren Button-down Shirts

    Price £89.10

  • Wholesale Joblot Of 24 Fold Down 20 Litre Water Carriers With Taps

    Wholesale Joblot Of 24 Fold Down 20 Litre Water Carriers With Taps

    Price £36.00

  • Mixed lot of 50 items of French Connection FCUK Jewellery RRP upto £1250

    Mixed lot of 50 items of French Connection FCUK Jewellery RRP upto £1250

    Price £249.00

  • Ralph Lauren mixed parcel of Mens and Ladies hats sold in a clearance bundle

    Ralph Lauren mixed parcel of Mens and Ladies hats sold in a clearance bundle

    Price £239.99

FREE DELIVERY

On all parcel and pallet orders over £250

Terms apply

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For placing phone orders please contact

Andy White

Mob: 07837 060911

Tel: 01202 668817

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