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19 Νοε 2011 · No More detailed guidance is given in VAT Notice 733.. Sale of goods to other EU countries is included in the FRS turnover, but sales of services are not, provided that they are services of the type to which the normal B2B rule applies of being supplied in the country where the customer belongs and are therefore outside the scope of UK VAT.
6 Φεβ 2013 · Supplies of services, which are treated as outside the scope of UK VAT by virtue of the customer belonging outside the EU, need to be included in Box 6. There is no VAT "liability" because there is no VAT due on the supply. Nor is the VAT zero-rated - it is outside the scope of UK VAT.
15 Ιαν 2021 · This means the following EU countries require fiscal reps for non-EU established businesses with local EU VAT registrations. Should any compliance problems relating to a foreign seller come to surface, local tax authorities prefer to have a local contact to deal with directly.
7 Δεκ 2020 · Brexit and the impact on VAT. As of 1 January 2021, UK businesses have to consider imports and exports to and from European Union (EU) countries as they do for countries outside the EU. This means complex customs procedures apply and the way VAT is accounted for also changes. In this short article, discover how VAT will be changing, learn about ...
21 Απρ 2017 · By Les Howard. 21st Apr 2017 16:47. Q1 - Outside the scope services are neither zero rated, nor exempt. But they do need to be included in Box 6 and input tax is recoverable. Q2 - yes, you need to complete an EC Sales List for Reverse Charge services made to EU customers. Thanks (0) Replying to leshoward: By Balboa120. 21st Apr 2017 17:05.
12 Οκτ 2018 · In most EU countries there aren't companies without VAT number as it is automatically assigned to new companies. There isn't an option to not be VAT registered. You are aware, I assume, that it is possible to to carry on a business without being incorporated? To the OP - if you do not have a VAT number for your customer, then you apply VAT at ...
9 Μαρ 2022 · Are you (or rather your business) VAT registered in the UK - you can't charge VAT otherwise; 2. Whether or not your customer is VAT registered is generally irrelevant - e.g. I can't demand to have VAT removed from a sale to me just because I'm not VAT registered! Thanks (4) By Les Howard. 09th Mar 2022 20:25. As above.
3 Ιαν 2021 · Post Brexit, EU consumers are Non-EU consumers in the context of VAT, in Neils' B4B article he refers to an Accountant doing work for an Australian consumer, outside scope of VAT and in the next example, a Spanish consumer would be 20% until 31st December and thereafter outside the scope of VAT.
18 Σεπ 2017 · Sales - outputs. There are two boxes on the VAT return that relate to the sale of goods: box 6 and box 8. The box 6 entry relates to worldwide sales made by the business for both goods and services, but box 8 is only relevant if a business sells goods that are sent to other EU countries. Here are two common errors with these boxes:
28 Φεβ 2007 · VAT notice 741 will guide you through it. The basic rue is that services are supplied where you belong and would therefore be subject to UK VAT at 17.5% but there are exeptions as laid out in 741. Goods supplied to EC countries would be zero rated and therefore included within your flat rate turnover. Thanks (0)
