VAT / TVA Jan 2019

Sorry in advance if this question has cropped up previously…

A friend contacted me re. new VAT leglislation, as from January 1st 2019…

In short, she wants to know if she’s obliged to register for French vat, if she trades from UK, with clients in France…presumably depending on the outcome of that mythical beast “no-deal Brexit”.

I’ve told her that I can’t comment, as I lost interest two years ago; so I’m hoping that someone here has their finger on the pulse & can point me toward some information, that I can in turn, give her, & fulfil at least one of my pre Christmas good deeds…

I’m hoping someone will just wake me up when it’s all over.

Thank you

In a previous lifetime, we operated a business in UK selling components to France.
We were UK VAT registered and if selling to a TVA registered business (in France or elsewhere in Europe for that matter) provided we had a valid VAT/TVA registration (checkable on line through HMRC) no VAT/TVA was chargeable but the EU sale was recorded in the relevant box on the quarterly return.
If the individual being sold to was a private individual (ie not TVA registered) the UK VAT was chargeable.
There was no need to register our business with the French authorities.
Selling to a non EU individual or business, provided you could show that the goods were exported, rendered the transaction outside the scope of UK VAT.
I don’t know for sure if that remains the case or will after Brexit but your best bet is to consult the HMRC VAT helpline or your accountant.

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Thank you
As I said, I’m no help ; it’s been 16 years since I was UK VAT registered, so I imagine things have changed a little