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I disagree, seems like Nvidia actually violated the tarrif code: https://www.gov.uk/guidance/using-outward-processing-to-proc...

"For replacements, you will be charged VAT on the full VAT replacement value."




No they didn't, because the replacements are zero VAT rated. You include the original invoice for sale showing that VAT was originally paid and then the replacement becomes 0% VAT rated on import. So the page is correct, but it doesn't tell you that in most cases for commercial goods the VAT due is 0%. You would be liable for VAT if the original didn't have VAT paid for, or if you couldn't prove that it did.




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