Dutch Reverse Charge

[amitr19]

Hi All,

It would be nice if someone could shed some light on this.

I have a fixed established in Holland and registered for VAT there. I provided some services to a UK VAT registered business in relation to organising fairs and exhibitions.

My understanding is that when I invoice my client in the UK I should reverse charge the invoice so that they account for the VAT in the UK. However, I am not sure whether I should declare the turnover on the Dutch VAT return or complete an EC sales list just we do in the UK. The rules seems to be confusing in Holland.

Thanks

[Generix]

Hi All,

It would be nice if someone could shed some light on this.

I have a fixed established in Holland and registered for VAT there. I provided some services to a UK VAT registered business in relation to organising fairs and exhibitions.

My understanding is that when I invoice my client in the UK I should reverse charge the invoice so that they account for the VAT in the UK. However, I am not sure whether I should declare the turnover on the Dutch VAT return or complete an EC sales list just we do in the UK. The rules seems to be confusing in Holland.

Thanks

Yes you complete an ECSL and account for it on your Dutch VAT return just as you would in the UK.

[amitr19]

Thanks

One more question when the place of supply rule was changed from Jan 2011 in relation to cultural events, organising exhibitions & fairs ie place of supply is where customer belongs. Does that mean this rule was applied to all EC members.

[Generix]

Thanks

One more question when the place of supply rule was changed from Jan 2011 in relation to cultural events, organising exhibitions & fairs ie place of supply is where customer belongs. Does that mean this rule was applied to all EC members.

In theory -Yes, however note that this is a grey area because of the stupid wording in the revised Art 53 which refers to 'in respect of admission' , and then goes onto state 'anciliary services related to the admission'....some member states are taking this as a catch-all.

I don't think the NL is one of those though.