I have a client who has a customer based in France and they have invoiced them for services which will be carried out in the UK. They have received the VAT number from the customer and quoted it on the invoice.
Can I just check whether I should complete an EC Sales List VAT 101 as the supply takes place in the UK
An ECSL is required where the supplier does not charge UK VAT, since the place of supply is not in the UK. (This is not necessarily where the service is carried out!) The invoice should show the customer's French VAT number, to secure zero rating.
Hi Mark
In this instance I understand that the place of supply will be France as that is where the 'customer' is based. As Les says you do need to do an ECSL. Firstly check the VAT number by using this link from HMRC
You can still do ECSL as paper based report but also can do online - sign up through existing HMRC online - under VAT section - once you have your activation code then you do it quarterly (March/June/Sep & Dec) and just quote '3' in the last column (3 is for services). It goes as a 'TO' on your VAT return.
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
Sorry I shouldve been clearer - your client must register for ECSL online, then get the activation code, then 'appoint' you as agent for ECSL...try this link for how to do...
