VAT invoicing

kelybrenda · Postby **kelybrenda** » Fri Oct 29, 2004 12:22 am

Hello,

I would like to ask another question. Should I invoice VAT to customers which are not registered for VAT purposes, residing in EC country, different then UK? The place of supply is in the country of recipient.

Thank You.

Michal

paultaylor@vatease.c · Postby **paultaylor@vatease.c** » Fri Oct 29, 2004 8:10 am

Michal,

the answer to your question would depend on what you are supplying, who you are supplying it to and whether they are using it for a business purpose.

Regards

Paul Taylor
http://www.vatease.co.uk/

kelybrenda · Postby **kelybrenda** » Mon Nov 01, 2004 12:48 am

Mr. Taylor,

I`m supplying consultation services, the recipient of the services is a company which is residing in Poland and it is not registered for VAT, the received services will by used for business purposes.

Thank You.

paultaylor@vatease.c · Postby **paultaylor@vatease.c** » Mon Nov 08, 2004 4:01 am

My apologies for not replying sooner. I have been away from the office.

The supply of consultation services is an Article 9(2)(e) supply. Provided your customer is using the services for the purposes of its business then they become reverse charge services. You do not need to account for UK VAT on your invoice to your customer.

Ordinarily, HM C&E would expect you to have an EU VAT number as proof that your customer is in business. In the absence of this you will need some other proof of the business activity.

Regards

Paul Taylor
http://www.vatease.co.uk/

kelybrenda · Postby **kelybrenda** » Mon Nov 08, 2004 4:23 am

I appreciate your reply, you realy helped me. Thank you.