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Purchase of goods - Low value consignments not exceeding £135 in value (from 01/01/21)

Where the supplier is based outside the UK and the value of the consignment is below £135 in value, ‘UK supply VAT’ will apply on the purchase. This means:

  • The university’s VAT registration number should be provided to supplier.
  • The supplier will quote the reference ‘reverse charge’ on the invoice.
  • UK supply VAT (rather than import VAT) will be due via self-assessment, this will be debited to the same finance code as the (net) payment for the goods.
  • No import duty will be payable, but a customs declaration will still need to be submitted, via a freight forwarder or agent.

The £135 threshold is based on the sales cost of the full consignment (not on each individual item within it). It does not include:

  • Transport and insurance costs, unless they are included in the price and not separately indicated on the invoice.
  • Any other taxes and charges identifiable by the customs authorities from any relevant documents.