Reverse Charges

HadynBHadynB Feels At HomeRegistered Posts: 38
Hi

Am finding HMRC's guidance on reverse charges a little confusing so am hoping someone has had some exeprience with them as to help me decide whether we need to operate Reverse Charges.

I am faced with two different alternatives where, in both, we are the customer, receiving services from companies in the US.

1) Supplying customised software, but they have representatives in the UK who come and do the 'project work' in able to customise the product and help implement it. I'm not understanding the whole 'intervene of supply' in VATPOSS05100. They used to be registered for VAT over here but no longer need to? I think this hints as we should account for the VAT?

2) Supplying testing services of our products in the US. So I guess the supply is actually received in the US (for us to be able to sell over there - to businesses) but as we do not have offices over there I think this is a grey area as to whether I need to account for the VAT under the reverse charge or not?

Any help , greatfully received.
Sign In or Register to comment.