bill of lading staat op naam van mijn engelse klant, en ik heb een proforma gemaakt op naam engelse klant
de bedoeling is dat hij me ieder maandag verteld hoeveel er verkocht zijn, en voor dat aantal krijgt hij een factuur.
maar nu kwam hij met dit bericht ....
[i]Re Two containers arriving from Shanghai, invoiced by Sfeu Holland, Consigned to Select
On the telephone on Friday 31st you mentioned that the goods are “Call Off” stock and VAT would not be payable on import, also that there was a letter with information enclosed with the documents. Included with the documents there were Intrastat Information Sheets.
It is my understanding that the Intrastat procedure refers to goods supplied by a VAT registered company in another EU member state, that EC sales Lists have been completed or Intrastats completed and VAT accounted for in the member state. The Sheets that you sent us refers to HMRC Notice 725. I have attached a copy of notice 725 for your reference. The documentation that you have provided covers two container arriving into the UK directly from China.
I’d like to draw your attention to Paragraph 2.2. Where goods arriving from within the EU are referred to as Acquisitions or Arrivals and as such may be eligible for Intrastat accounting. Goods arriving from outside the EU are referred to as Imports and VAT should be accounted for at the point of clearance into the EU.
Secondly please refer to Chapter 7 which describes goods acquired from a member state(Acquired = received directly from the member state). This says that VAT is to be accounted for on your next return following Acquisition.
Having said the above, VAT matters are extremely complex and we may not be understanding the current status of these shipments correctly. To this end, if you are aware of the procedure for importing these two containers without paying VAT at the time of clearance then please instruct us with the procedure to use and we will proceed accordingly.[/i]..
en toen ginger bij mij een vraagteken op .....