HomeFAQsVAT → I am buying goods from the UK and re-selling them in UK. How shall I report these in the VAT return?
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I am buying goods from the UK and re-selling them in UK. How shall I report these in the VAT return?

I have a company registered, managed and controlled in Malta. The trading activity consists of buying goods from the UK and re-selling them in the UK. The goods are not brought in Malta but are transported directly to the customer in the UK. Should these transactions be reported in the VAT return?
 
In your case the place of the intra-Community supply is where transport begins, therefore in the UK. The place of the intra-Community acquisition is where the transport ends, and therefore in UK as well. In such a case you have to register for VAT in the UK and complete the VAT declarations as per UK law.
Last Updated on Thu, 14 February 2008
 

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