VAT on Service supplied to EU

[EchoTaxHelp]

Hi

I have supplied some marketing services (which would be liable to UK VAT if supplied to the UK) to a Republic of Ireland based company. I am UK VAT registered. Do I add UK VAT to my invoice? Will this depend on whether the customer is a (VAT registered) Irish corporate entity versus part of a larger US organisation?

[les35]

You need your customer's VRN, which you quote on all sales invoices to them. You also need additional wording; Notice 725, para 16.16 explains this: https://www.gov.uk/government/publicati ... rd-keeping
And, depending on the value of such sales, you will need to submit an EC Sales List.
And, don't charge VAT.

[EchoTaxHelp]

Thanks les35 that is very helpful. I will get the VRN from customer and use the wording from gov.uk website on my invoice. So no VAT added then. I guess section 4.3 here is explanation of this, right?
https://www.gov.uk/government/publications/vat-notice-725-the-single-market/vat-notice-726-the-single-market#vat-in-the-ec

[les35]

Confusingly, para 4.3 of Notice 725 is not relevant; but read Notice 741A, chapter 5. This is because you are supplying services, not goods.
But the accounting entries are the same.

[EchoTaxHelp]

OK, thanks again Les35 !