Purchasing from Abroad

Non EU countries

If you are purchasing goods or services from outside the UK which would be zero rated if bought in this country, you should not pay VAT on importation.

To ensure that this is the case you must instruct your supplier to mark the goods, on the outside of the package, with the University's zero rate declaration.
It is advisable to send a label to the supplier to be attached to your goods. This should include the VAT zero rate declaration and the University's VAT number.

Duty is due on imports and you will be charged by the courier who has paid on your behalf .

EU countries

Invoices from a VAT registered body in one EU country to another do not include VAT. Any VAT that is liable must be accounted for by the purchaser.

If you are buying from an EU country, you should always quote your VAT registration number (or TURN number) on your order to enable the supplier to issue an invoice without VAT. If the goods you have purchased would be standard rate if bought in this country, the University is liable to account for VAT. In this case you should send a copy of the invoice to FINCE, marked for the attention of the Assistant Accountant (VAT), indicating whether the items are VAT zero-rated or standard rate.  An order for zero rate goods should always include the VAT declaration.

Duty is not charged between EU countries

Intrastat requires the reporting of movement of goods between EU countries and please ensure that you provide the information required to FINCE, marked for the attention of the Assistant Accountant (VAT).

Please note that this information is intended for use by University departments. Whilst every effort is made to ensure that the information is correct, the University does not accept liability for actions taken by external persons/bodies which is based upon this advice. External organisations are advised to seek advice from their local HMRC Office.