Quick question re supply of zero-rated VAT services
Quick question re supply of zero-rated VAT services
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zadumbreion

Original Poster:

1,049 posts

251 months

Wednesday 7th May 2008
quotequote all
Need to file VAT tonight!

If we supply consultancy services onsite in Germany, as I understand it the service is zero-rated within the UK, and we have the German company's VAT number.

However - on our VAT return do I need to do any sort of reverse-charge malarkey like we do on zero-rated services we BUY from Europe? Not sure if you have to do it for supply of zero-rated services..?

Thanks in advance!

ETA: if no RC malarkey needed, do I need to put it anywhere on the VAT return?

Edited by zadumbreion on Wednesday 7th May 21:20

thewave

14,870 posts

240 months

Thursday 8th May 2008
quotequote all
zadumbreion said:
Need to file VAT tonight!

If we supply consultancy services onsite in Germany, as I understand it the service is zero-rated within the UK, and we have the German company's VAT number.

However - on our VAT return do I need to do any sort of reverse-charge malarkey like we do on zero-rated services we BUY from Europe? Not sure if you have to do it for supply of zero-rated services..?

Thanks in advance!

ETA: if no RC malarkey needed, do I need to put it anywhere on the VAT return?

Edited by zadumbreion on Wednesday 7th May 21:20
To ensure it's treated as a zero rated supply, on your sales invoice you need to show the EC member states VAT number and country prefix code. You also need to ensure you have taken steps to validate their VAT registration number too, German VAT numbers are 9 digit, and the prefix is DE.

You then zero rate the supply of 'services' and fill in the return as normal, entering the value of the sale in Boxes 6 & 8.

You may also need to complete an EC sales list, which they send to you automatically upon filling in box 8.

Hope that helps, but please be aware, there are more complicated rules depending on what the consultancy service relates to, but in general, as long as you have a valid EC VAT number of the company you are invoicing it's zero rated.




zadumbreion

Original Poster:

1,049 posts

251 months

Thursday 8th May 2008
quotequote all
Thanks

beer