VAT Distance Selling

jokerini

Registered User
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Transaction 1:Company A sells goods online to EU private customer. Charges Irish VAT.
Transaction 2:Company A sells goods online to non-EU private customer. Does not charge Irish VAT.

Company A is a small business that stores and posts the goods from Ireland.

Company B has a similar business to Company A, except that it uses a dropshipping company in China where the goods are stored and posted.

Does Company B treat VAT in the same way as company A? In other words, is it relevant from a VAT point of view that the goods are shipped to the customer from China rather than Ireland?
 
Company B is treated in the same way.

If selling to an EU private customer, charge VAT, does not matter where the goods are shipped from.

If selling outside the EU, do not charge VAT, it does not matter where the goods are shipped from.
 
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