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 the UK if they deal in

VAT treatment when a UK business dealing with UK based clients

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

VAT treatment when a UK business dealing with EU based clients

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

VAT treatment when a UK business dealing with Outside EU clients

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