This is for Standard rated vat registered business (not flat rate or exempt and excluding activities under special vat rules) in the UK if they deal in
Goods | B2C or Individuals Persons (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 business | Charge VAT | Charge VAT | Charge VAT |
Used by UK business | No VAT | No VAT | Yes VAT reclaim |
Goods | B2C or Individuals Persons (non-vat registered) |
B2B (non-vat registered) | B2B (vat registered) |
Sell to | Charge VAT | Charge VAT | Zero VAT, include in Box 6 and 8 and EC sales list |
Buy from | No VAT | No VAT | Reverse Charge VAT Box 2,4,7 & 9 |
For Services (generally) | |||
Provided by UK business | Charge VAT | Zero VAT, include in Box 6 and mention reverse charge on invoices to the customers | Zero VAT, include in Box 6 and mention reverse charge on invoices to the customers |
Used by UK business | No VAT | Reverse charge VAT Box 1,4 and 6 | Reverse charge VAT Box 1,4 and 6 |
Goods | B2C or Individuals Persons (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 business | Zero VAT, include in Box 6 | Zero VAT, include in Box 6 | Zero VAT, include in Box 6 |
Used by UK business | Reverse Charge VAT Box 1,4 and 6 | Reverse Charge VAT Box 1,4 and 6 | Reverse Charge VAT Box 1,4 and 6 |