||

Value Added Tax (VAT)

Value Added Tax (VAT)

 

Value Added Tax (VAT) is automatically added to these charges to all customers in the UK or European Union. Our VAT number: 350585161

However, your organisation may not be subject to VAT for one of three reasons: 

 

  1. Your organisation is based in the UK and is using donated or charitable funds to obtain CJD reagents. You may be entitled to zero rating of these supplies. You should provide a current VAT exemption certificate with each reagent order detailing the items requested and signed by a responsible financial officer in the form prescribed by Customs and Excise.

    Sending exemption notices after the reagent request has been placed can cause invoicing problems and may result in you being unnecessarily charged VAT. 

  2. Your organisation is based in another EU Member State and is registered for the equivalent of VAT in that state (e.g. TVA, BTW, MVD, MWS, OTIA and IVA). You should provide your EU VAT Registration number with your order. You will then be charged no VAT, but will pay any local VAT rate on the intra EU import to your own tax authority. Failure to provide this number will require us to charge UK VAT, which you may reclaim from your tax authority. 

  3. Your organisation is based outside the European Union. Your order will be processed as an export sale and is not subject to any UK taxes. 
    In all cases the recipient will be responsible for any local import or other taxes levied outside the UK.