VAT reverse charge and marginal schemes delivery charges

Jolystaz Registered Posts: 1
I'm hoping one of you lovely people can help as HMRC VAT advice seems to conflict!

I have a client who sells under the reverse charge and the marginal scheme and just want to clarify if they are invoicing correctly. I've read up on the schemes and the criteria is being met.

The goods are all sold to other businesses within the UK, the EU and the rest of the world under the relevant scheme.

The question is how should the delivery charge for each of the schemes be treated - is it part of the sale of the goods so falls under that scheme? Or does it fall under place of supply so the UK customers would be charged standard VAT and the EU and worldwide accordingly?

The client uses Sage so I am thinking of which tax codes to use when the invoices are created.

To any who can help you are a VAT wizard and I am eternally grateful!
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