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Post Info TOPIC: Reverse charge or goods purchased from EC?
Leger


Master Book-keeper

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Reverse charge or goods purchased from EC?
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I have an AVG invoice to record for anti virus software.  They are based in the Netherlands and there is no VAT on the invoice, however, at the bottom of the invoice it says "The person to whom the service is rendered is liable to declare and pay any VAT pursuant to article 196 of the Council Directive 2006/112/EC"  Is it a purchase from EC (in which the factsheet attached looks pretty straight forward, by the looks of it I both pay VAT and claim it back)  or is it a reverse charge, in which case I need to get my head round the instructions



Attachments
vat ec.pdf (391.6 kb)
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John 

 

 

 Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
leshoward


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The wording is standard Reverse Charge wording. The recipient, whose UK VRN should be on the invoice, has to account for the Output Tax in Box 1, and then reclaim (subject to the usual rules) in Box 4.

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Leger


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Many thanks Les



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John 

 

 

 Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
Leger


Master Book-keeper

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Doh, I've just realised that the sales from EC is reverse charge and the other method is when outside the EU.



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 Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
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