General Rule for VAT treatment on Goods & ServicesThis 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 | B2B | 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 | B2B | 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 | B2B | 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 |
