Flat rate VAT with sales to EU and US

Hi there

I am dealing with a client who uses flat rate vat - they are a design agency so it is a service.

They have sales to US and sales to the EU included in their business

I understood that sales of services to the US would be excluded from the flat rate turnover.
and also sales of services to EU (place of supply is the EU) are also excluded.

I understood that sales of services to EU registered business and sales of services out side of the EU are not included in Box 6 (ie the Flat rate turnover) on a flat rate return.

Is this correct.

of course exempt, zero rated sales and also sales of goods to EU registered business (dispatches) would be included in the Flat rate turnover and in box 6.


  • pirate
    pirate Registered Posts: 469

    just thought I would let you all know that services to business customers both inside and outside the EU then this is not part of the flat rate turnover.

    goods would be a different story.
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