RE: Reverse cjarge

reader
reader Experienced MentorMAAT, AAT Licensed Accountant Posts: 1,042
Does anyone have any clients that puts something about 'reverse charge' when they sell into the USA. Or is this only applicable for selling B2B into the EU?

Does anyone have the 'reverse charge' sentence that should go UK sales invoicing for business 2 business (B2B) EU sales?

Comments

  • dyzio
    dyzio New Member Registered, MAAT, AAT Licensed Accountant Posts: 35
    Hi Reader,

    I have the following:
    1. For UK sales of services to EU: The services are outside the scope of UK VAT therefore VAT is not charged. The invoice is subject to the reverse charge in the country of receipt (you have to have EU company's VAT number to put on the invoice).
    2. For UK sales of services to other countries: The services are outside the scope of UK and EU VAT therefore VAT is not charged.

    Agata
  • reader
    reader Experienced Mentor MAAT, AAT Licensed Accountant Posts: 1,042
    Thanks.

    This sounds correct.

    And I think goods are zero-rated (whereas services outside of the scope) when the customer has a VAT number.
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