I have the VAT return due for a client who is a Consultant engineer supplying his services to businesses within the EU.
Firstly, am I right to understand that as he is supplying B2B that the place of supply is the receiving country and therefore outside the scope of VAT.
Also, he believes that we need to complete intrastat documents but I thought these were only for the supply of goods and not services.
I would be grateful of any help and guidance and would like to know if there is anything else I should be aware of in this situation
Many thanks
Valerie
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Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
I presume I do not need to worry about the reverse charge, that would be down to the client.
Regards Valerie
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Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
You need to put the total amount of services in box 8 on the VAT return.
Additionally you will need the VAT details of each business for the ECSL which has to be submitted either on paper 14 days after the quarter end, or if done online, 21 days after the quarter end!
I presume I do not need to worry about the reverse charge, that would be down to the client.
Regards Valerie
You're supposed to find out the client's VAT number and you're supposed to write on the invoice that they should apply reverse charge rules. If they can't supply a VAT number then I think (not a total expert on this, but I've written software that handles it in the past) that you're supposed to charge them UK VAT.
Many thanks for both your responses, I am much clearer now
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Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
