Pricing on the Epitomical Web Site may be subject to Duty and Taxes. Hence these may be included or excluded depending on what is known as the place of supply of goods. VAT rate for product sales in the UK are 20% of the product sale value. This will also apply to sales to countries in the European Union.
Articles 31 and 32 of the UK Principal VAT Directive state -
31. Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place.
32. Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.
The company is subject to distance selling regulations. Distance selling is the term used to describes supplies of goods from one Member State within the EU to a person or business in another Member State where
The recipients of distance sales will mainly be private individuals, but they can also include small unregistered businesses.
The rules are intended to combat distortion of trade and unfair competition by transferring the place of supply to the Member State in which the customer receives the goods. Without this, cross-border supplies to private individuals would be subject to VAT in the Member State of dispatch as a domestic supply. With the variations in VAT rates between Member States this could encourage businesses selling mainly to private individuals to relocate their businesses to Member States with the lowest rates of domestic VAT.
Where a supply is made to an individual established within the EU but in a different country to the supplier, UK VAT would have to be charged by the supplier.
Where a supply is made to a business established within the EU but in a different country to the supplier, the place of supply is where the customer is established. VAT is chargeable but, the customer will self-account for VAT as if it had made the supply itself, but will also recover the VAT on its own VAT return (assuming they are entitled to full VAT recovery).
Where a supply is made to a person (either a business or a private individual) established outside of the EU, the place of supply is where the customer is established and therefore the supply is outside the scope of UK VAT and VAT is not charged. This however does not take into account any VAT payable by the purchaser in the country of import. In addition, Epitomical may not be able to exclude UK VAT charges on sales outside of the EU in some cases.
Import duty within the EU for our current portfolio of products is zero rated for duty purposes and hence no duty is charged to the purchaser.
For purchases outside of the EU, the rate of duty will vary by country.
Therefore, products bought from outside of the European Union over a certain value may be subject to customs charges (e.g. where costs are in excess of your personal import allowance). You may be subject to customs charges, import duties and taxes, levied when the Product reaches your specified destination. Any such additional charges for customs clearance or import duties or taxes must be met by you, since we have no control over what these charges are. You should contact the local customs office in the relevant jurisdiction for further information on customs policies or duties.
Epitomical Limited are not permitted to refund any VAT charged on UK purchases due to local legislation restrictions. Our online store is not a part of the Retail Export Scheme, as this scheme does not apply to Internet Sales.