General Rule for VAT treatment on Goods & Services

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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 Outside UK 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	Reverse Charge VAT Box 1,4 and 7 C79 reclaim or Postponed VAT Accounting (PVA) 0% or 20%	Reverse Charge VAT Box 1,4 and 7 C79 reclaim or Postponed VAT Accounting (PVA) 0% or 20%
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, 6 and 7	Reverse Charge VAT Box 1,4, 6 and 7

VAT form

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