There seems to be some confusion concerning the application of VAT for transport charges into the EU by carriers after Brexit.
The VAT implications of the actual goods have nothing to do with the carriage charges as they are dealt with by the CHIEF system.
Carriage is a service and the application of VAT is determined by the 'place of supply'.
If the carriage is from the UK to the UK, the EU or elsewhere then the 'place of supply' is the UK.
UK VAT should be charged at the standard rate on UK destinations BUT where the place of supply is the UK, ZERO RATING applies to the supply of transport of goods from a place within to a place outside the UK and vice versa.
(VAT Notice 744B)
If the carriage is from the EU to the EU then no UK VAT is applicable. Note that VAT charges may be levied by the EU which have
to be accounted for depending upon whether it is a B2C (Business to Consumer) or B2B (Business to Business) supply.
In a EU B2B supply you do not need to charge VAT if you know the customer VAT number as they are responsible for it.
EU B2C VAT charges are dealt with through the non-UK VAT MOSS Scheme.
You are advised to consult your accountant and HMRC for clarification.
Norman
