What are VAT Rules on Goods and Services?

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

General Rule for VAT treatment on Goods & Services