My UK company (E) has over a period of time supplied goods to a US company (US) which it has shipped directly to US's customer in France (F). While E is VAT registered in the UK and so is US US is not VAT registered elsewhere in the EU. F is registered for VAT in France but not elsewhere in the EU.
E did not charge any VAT on these sales on the assumption that they were intra-EU ‘dispatches’ and therefore zero-rated. However I now understand this was incorrect. How can the position be rectified?
I must start the answer by confessing that this problem has already been resolved as outlined below. I...