Can anyone refresh my memory on how the VAT is worked out on dogs coming over on the Pet Passport

Thanks

LYNN

VAT  ??? ..... ooh did'nt know about that .....would be interested to hear the answer (got a bitch waiting to come in on the PP next year ) ...why is VAT applicable ?

Yvonne

If you declare your dog breeding activities to the Inland Revenue, would you have to pay VAT in those circumstances? I can not say I have ever heard of VAT on imported dogs. Would be very interested to know the answer though :)

You would only have to become VAT registered if your turnover was over £56k I think so unless you do it for a job very few people need to be VAT registered for dog breeding. As for being charged it I doubt it. You don't have to pay VAT on a dog when you buy it in the UK so I doubt it on imports.

Income tax would be payable on income from breeding activities in the UK not VAT ( unless you are of course VAT registered but you would only be paying it because you hadn't already in the UK)  , they are as you know 2 different things.

VAT is chargable on nearly anything bought outside of the UK without Duty paid that is then brought into the UK unless it is declared as a duty free item.  I guess customs don't know if it is a "Bought" puppy or just a pet coming in the country. Not a box we want to open I guess. :-)

ho I did not know you paided VAT on dogs coming into the uk my friend had a dog come in last week and has not said anything about VAT and i have a bitch coming in in january and nobody has said this to me so would be intresed to see if you do pay vat

theres a way around it,????

As nobody at Dover ever checked our car and dog's paperwork - we could have had five in there! - I'd be hard pushed to work out how they'd even know you had a dog to charge VAT on?

M.

Hi All, it's not VAT it's import duty, generally you do not pay any import duty for goods (in this case a dog) arriving from EU contries, however dogs from say the States will be subject to import duty.  However i'm not sure how they decide what the dog is worth if you do not have an invoice?!
I do know at heathrow they ask local quarrantine kennels for advice re the value of puppies. 

Sharon

You have to pay if importing a puppy.  We were charged according to the scale of value the VAT man produced despite his breeder stating he was a gift.  Ours was from USA nd it was in Jan 2002.

I woder if it's only dogs brought in through Quarantine from outside the EU as I don't think the same procedures appy for Pet Passports from the EUotherwise you would have to prove you hadn't just bought the dog ever time you return to the UK

We imported a couple of GSDs(both gifts)& never paid VAT(on any other duty) & they both came in pre PP days

Certainly from the USA you have to declare a value, and both duty and VAT may be charges.  IT does not matter that you are not VAT reg. in the UK - it is like bringing in goods over the £145 limit, you bay duty and VAT regardles of where  you bought them in the USA.
This can bring up quesitons when you bring your own dogs back, which have flown out to the USA earlier.  As there is meant ot be free trade in the EU it does not apply to Euro movements of dogs.  Only have personl experience os USA and Europe, but am pretty sure that other long haul destination such as Japan and Australia, UK import rules are same as from USA

bye
Gwen

Thanks Gwen - most informative - mines coming in from France so I think she'll be exempt ;)

Yvonne

I'm bringing my boy over in a month and that would be a bit annoying ...... he isn't a pup, he's 2 years old.

If a puppy comes in from an EU country AND the breeder is VAT registered, then they will have to charge VAT (see line below), UNLESS the person importing the dog is also VAT registered when they would not charge VAT :)

VAT is only payable at the point of entry IF the 'goods' have come in from a country outside of the EU. I'm not sure if a puppy is VATable at all :) You would have to contact HM Revenue and Customs to ask if puppies are vatable :)

Daisy

Yes, pups (and adult dogs too) are Vatable!  If the buyer is Vat registered the seller still charges VAt, but the buyer recalims via the VAT return system.  However, the VAT charged by customs at point of entry is a direct payment to what was Customs and Excise, and the seller does not come into it, apart form having declared the value.
bye
Gwen

If someone who is VAT registered sells something to someone in another EU country who is also VAT registered, then no VAT is payable :)

Daisy

Wow - just look how many people are importing on the PP scheme!

So can someone tell me i am importing a bitch from spain on the pp system I am not vat reg
will i have to pay vat on my girl when she comes to the uk next year
I am so confused about all of this ( must be a blonde moment lol )

You'll only have to pay it if the breeder is VAT registered and if puppies are VATable :)

Daisy

I'm confused too - is it yes or no ???

Yvonne

don;t think the breeder is VAT reg and she will be 10 months old . still confused

Age doesn't come into it :) If the breeder is VAT registered (ie it is a business, rather than just a hobby breeder) then there could be VAT to pay :) I don't know whether VAT is chargeable on the sale of dogs - but if the breeder isn't VAT registered then it doesn't matter :) Unless, of course, the dog is coming in from a non-EU country in which case it is a different thing anyway as the VAT (if applicable - which it may not be) will be charged at the port of entry :) Confused ??? :D :D

Daisy

Daisy

BUT SHAWLY IT SHOULD IN THE PRICE OF THE DOG  IF THE BREEDER IS VAT REG. THE BUYER SHOULD NOT HAVE TO PAY MORE.LIKE IN SHOP IT A HIDEN TAX,AND IT DOWN TO SELLER TO DO THE VAT NOT THE BUYER.

If you buy from a VAT registered person, in theory, it costs you more :) If the selling price of something is £100, then you will pay £117.50 (in the UK) for that item to a dealer who is VAT registered and £100 to someone who isn't. However - someone who isn't VAT registered can't claim back their input VAT (ie, how much VAT they have been charged on their expenses etc) therefore, they may well charge you more than the £100 :) :)

Daisy

All this is totally irrelevant IF the sale of dogs isn't vatable :) HM Revenue and Customs should be consulted to see if they are /aren't

As I said  before, yes they are Vatable.  If you buy from a large kennel (often one who have other related business activities, buch as boarding, grooming, training etc) as well as breeding, you will find that VAT is charged.  Also from (god forbid) places like puppy supermarkets who have a turnover over the VAT threshold.  As you will probably get a receipt and a contract rather than an invoice, you probably won't notice it, unless of course you yourself are also VAT reg, in which case youPEt passport, thorugh Quarantie, or even on the old agreement schem (forgotted what it is called) it is the act ofbuying and importing which can trigger the VAT being due.

bye
Gwen

I would think most of us are safe thankfully!!  My boy didn't cost me anything except the importing of him and sending back his stud fees so fortunately that wouldn't include me!!  Makes you think but luckily I think most of us wouldn't have to pay VAT on our imports!

3 o' clock in the morning and only 10 days to go before the boy's come over from the USA, on the PP, we have been told by our carrier at Heathrown that we have to fill in a form C5 Customs and Excise, ready to produce at the ARC at Heathrow. May be worth other having a looking and look forward to having more input, as the movements of dogs between countries is becoming more comon.

Thanks

Lynn

Hi Lynn  It will be best to check with whoever is sending him what value they are decalring on the export paperwork.
bye
Gweb