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Goods from the EC

If goods are purchased from another EC member state and are brought into the UK then the supplier should not be charged VAT provided that the supplier is advised of the University's VAT number (823 8476 09). However, this is not as beneficial as it might seem at first, because the University is required by law to charge itself VAT at the UK rate of 20% if the goods would have been VATable in this country. This tax is called acquisition tax.

To see an up to date list of the EC member states see Appendix A of the VAT & Other Taxes procedures.

Services

Some services may also be bought without paying VAT to the supplier by using a similar mechanism of providing the University VAT number and then applying a Serv_Tax of 20%.

This isn't a straight forward area of VAT, readers should consult the VAT chapter for guidance on what does and does not qualify.

Please refer to the VAT and Other Taxes Procedures for further details.

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