Buying second hand goods from within EU

craptakular · 5 May 2015 at 11:12

If I were to buy a second hand item from Germany, France or Italy do I have to pay VAT or some sort of import leavy on used goods?

StriderX · 5 May 2015 at 11:13

You pay the VAT of the country you reside, if i remember the new rules.

cheesyboy · 5 May 2015 at 11:14

Supplier's job to charge for VAT - if they're a business, there will be VAT, and it will be included in the price. No entry VAT will be levied on import.

If it's a private seller, then no VAT

Wizardskills · 5 May 2015 at 11:24

StriderX said:
You pay the VAT of the country you reside, if i remember the new rules.

I believe that is only for digital goods.

StriderX · 5 May 2015 at 11:25

Wizardskills said:
I believe that is only for digital goods.

Oh, i see.

craptakular · 5 May 2015 at 11:52

Its not a digital item but is a second hand watch. So do I need to pay VAT on it again?

A watch I bought from Germany brand new was charge VAT at point of sale so there was no issue.

Stretch · 5 May 2015 at 12:04

You don't pay VAT on second hand goods.

craptakular · 5 May 2015 at 12:09

Are there any other duties owed on importing second hand items from within the EU?

Freakbro · 5 May 2015 at 12:22

Cosimo · 5 May 2015 at 12:27

You don't pay VAT.

cheesyboy · 5 May 2015 at 12:31

Stretch said:
You don't pay VAT on second hand goods.

Yes you do.

cheesyboy · 5 May 2015 at 12:32

craptakular said:
Its not a digital item but is a second hand watch. So do I need to pay VAT on it again?

A watch I bought from Germany brand new was charge VAT at point of sale so there was no issue.

If it's from a business, they will charge you VAT (or not, if they aren't VAT registered). You don't need to worry about it, as there are no extra VAT or duy charges for bringing it to the UK from within EU

Hades · 5 May 2015 at 12:32

cheesyboy said:
Yes you do.

...only if bought from a company. If it's bought from a private individual then surely no tax applies?

Freakbro · 5 May 2015 at 12:33

cheesyboy said:
Yes you do.

If bought from a VAT registered business.

(Just thought I would qualify that a bit more

)

cheesyboy · 5 May 2015 at 12:35

Hades said:
...only if bought from a company. If it's bought from a private individual then surely no tax applies?

Correct. But that ^ applies to new or 2nd hand goods.

Freakbro said:
If bought from a VAT registered business.

(Just thought I would qualify that a bit more )

As does this

Hades · 5 May 2015 at 12:39

cheesyboy said:
Correct. But that ^ applies to new or 2nd hand goods.

As does this

If it's a new item then it can't be an individual selling it (unless acting as a sole trader - in which case they are still really a company with liabilities). Tax would still apply. Individuals can only sell used items because they must have bought it somewhere themselves, and therefore paid tax on it at the point of first purchase.

cheesyboy · 5 May 2015 at 12:42

Hades said:
If it's a new item then it can't be an individual selling it (unless acting as a sole trader - in which case they are still really a company with liabilities). Tax would still apply. Individuals can only sell used items because they must have bought it somewhere themselves, and therefore paid tax on it at the point of first purchase.

There are various reasons why an individual may be selling a new item, including selling the product of hobbies. They don't need to charge VAT, pay tax, or even report to HMRC for such.

Lopéz · 5 May 2015 at 12:57

Items moving within the EU are generally considered to be in "free circulation"

No import duty or VAT to pay when it hits UK shores. There are exceptions but broadly speaking, nothing to pay.

Hades · 5 May 2015 at 13:04

cheesyboy said:
There are various reasons why an individual may be selling a new item, including selling the product of hobbies. They don't need to charge VAT, pay tax, or even report to HMRC for such.

Fair point.