General Rule for VAT treatment on Goods & Services

This is for Standard rated vat registered business (not flat rate or exempt and excluding activities under special vat rules) in UK if they deal in

UK Based

Goods

B2C or Individual Person
 (non vat registered)

B2B
 (non vat registered)

B2B (vat registered)

Sell to

Charge VAT

Charge VAT

Charge VAT

Buy from

No VAT

No VAT

Yes VAT reclaim

For Services (generally)

 
Provided by UK biz

Charge VAT

Charge VAT

Charge VAT

Used by UK biz

No VAT

No VAT

Yes VAT reclaim

 

to EU Based

Goods

B2C or Individual Person
 (non vat registered)

B2B
 (non vat registered)

B2B (vat registered)

Sell to

Charge VAT

Charge VAT

Zero VAT, include in Box 6 & 8 and EC Sales List

Buy from

No VAT

No VAT

Reverse Charge VAT Box 2,4,7 & 9

and Reverse Charge Sales List (RCSL) if goods are £5000 or more

For Services (generally)

 

Provided by UK biz

Charge VAT

Zero VAT, include in Box 6 and mention reverse charge on invoice to customer

Zero VAT, include in Box 6 and mention reverse charge on invoice to customer

Used by UK biz

No VAT

Reverse Charge VAT Box 1,4 & 6

Reverse Charge VAT Box 1,4 & 6

 

to out side EU Based

Goods

B2C or Individual Person
 (non vat registered)

B2B
 (non vat registered)

B2B (vat registered)

Sell to

Zero VAT, include in Box 6

Zero VAT, include in Box 6

Zero VAT, include in Box 6

Buy from

No VAT

Reclaim vat if at Port

Reclaim vat if at Port

For Services (generally)

 

Provided by UK biz

Zero VAT, include in Box 6

Zero VAT, include in Box 6

Zero VAT, include in Box 6

Used by UK biz

Reverse Charge VAT Box 1,4 & 6

Reverse Charge VAT Box 1,4 & 6

Reverse Charge VAT Box 1,4 & 6

 

vat return

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