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Re:Should you charge VAT?

12/03/2019 13:00:52
Hi,

Please refer to section 6.3 of VAT notice 741A with regards to what evidence you should obtain to show it is a B2B supply.

Place of supply services (VAT notice 741A)

I hope this helps.
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Re:Should you charge VAT?

01/04/2019 06:42:14
Hello,
I have recently formed a UK company. I am a EU citizen. I do software development. My customers are businesses in the eurozone.
I expect a turnover below 85k pounds.
My customers ask me for a VIES verifiable number.
According to this: https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services
"No VAT is charged on goods or services that are:

exempt from VAT
outside the scope of the UK VAT system
"

Can I voluntarily register for VAT and charge 0 (zero) VAT on the invoices, then declare zero on the VAT return?

Thank you in advance for the information.
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Re:Should you charge VAT?

01/04/2019 11:50:48
If you are operating below the VAT threshold of £85,000 then you can register for VAT voluntarily, but that is a business decision for your business alone to make.
Hi

If you make supplies of services that are outside the scope of UK VAT, but taxable if they were made here in the UK, then you can register for VAT and are able to recover the Input Tax (VAT) you incur on purchases in making these supplies, under the normal rules.

VAT Notice 7001

VAT Notice 741A

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Should you charge VAT?

03/06/2019 10:34:39
Hello, I'm currently over the threshold for VAT. However, I work in international development as a writer and editor, and all of my clients over the last 12 months are based outside the EU. I've written an email previously on the HMRC website about whether I should register for VAT, and the answer I received seemed to indicate that I don't need to, but it wasn't 100% clear, so I wanted to check if this is indeed the case. Many thanks!
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Re:Should you charge VAT?

04/06/2019 10:22:51
Hi,

Thanks for your question.

You only need to register for VAT in the UK if your taxable turnover exceeds £85,000.

Normally, services supplied outside of the UK will not be included, but please see the following link for more information:

VAT registration
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VAT on pre-registration date

19/06/2019 08:56:18
Hello

I recently registered my self with date of registration being 1 January 2019.

My questions are

1] Do I need to re-invoice for the sales invoices for the period January o March? - with VAT??

2] Will I be able to claim input tax for the period when my company was not registered for VAT?

Regards

Vk
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Re:Should you charge VAT?

19/06/2019 12:16:13
Hi,

Yes, as you need to account for VAT on all taxable supplies you have made from your Effective Date of Registration for VAT.

You can claim input tax on goods and services received before registration, subject to certain conditions being met.

Please refer to the guidance in Section 11 of Notice 700 ‘VAT Guide’ for further information:

VAT guide (VAT Notice 700)

Thanks for your question.
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Should you charge VAT?

21/06/2019 07:22:44
i dont know if its the correct way to post a question but anyway , i would like to ask a just eat related question here. As we all know just eat charges 50p service charge from customers which shows in our sale. My question is who pays vat on that 50p service charge? as a resturant owner i do not charge or get that 50p. its goes straight to just eat. Let me give you an example. a customer place an order worth £10 but on the receipt it shows £10 and 50p. now do i have to pay vat on £10 sale or on £10 and 50p?
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Re:Should you charge VAT?

21/06/2019 08:25:30
Hi Nave,

Thanks for your question.

Please refer to the guidance in Section 8.14 of the VAT Guide, which deals with service charges, and Sections 22 & 23, which deals with supplies made by or through agents:

VAT guide (VAT Notice 700) - Section 8

VAT guide (VAT Notice 700) - Section 22

I have also just sent a reply to the private message you sent.

I hope this helps.
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Should you charge VAT?

05/07/2019 09:01:26
Hi! I have a wedding cake and cupcake business which are know are zero rated items. Can you clarify if Brownies are also considered a zero rated item. Thanks. Kate
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Re:Should you charge VAT?

05/07/2019 13:45:04
Hi

Cakes, whether or not covered with chocolate, are zero-rated as food. Cakes includes sponge cakes, fruit cakes, pastries, éclairs, meringues and jaffa cakes. Though there is no accepted definition of the word, cakes are often made from a thin batter containing flour and eggs, and aerated in the process of cooking.

As long as the ingredients used in making the brownie, and the manufacturing method, are consistent with those of a cake they will be zero-rated.

If this is not the case, please contact the VAT Helpline for further guidance:

https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries

I hope this helps

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Should you charge VAT?

15/07/2019 11:07:40
Hi,
The Company is based in Cyprus and is registered for VAT in Cyprus. Recently company received UK VAT number (registered as a distance seller).
Questions:
1. Company had B2B supplies of digital services to UK based clients (B2B sales) before registering for UK VAT invoices were issued with RC (for VAT registered customers) and with CY VAT (for not VAT registered customers). Since company became registered for UK VAT, should B2B clients be charged with UK VAT? or shall the company use the same approach as before UK VAT registration.
2. Company had B2C supplies of digital services to UK based clients (B2C sales) before registering for UK VAT charged clients with UK VAT (declared and paid UK VAT wire MOSS). Can company declare B2C sales on goods sold to UK customers ans digital services wire MOSS going forward and declare nil UK VAT form to HMRC?

Thanks
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Re:Should you charge VAT?

23/07/2019 08:21:55
Hi,

If the business has exceeded the distance selling threshold here in the UK and are now UK VAT registered, they should be reporting all B2C supplies of GOODS and B2B supplies of services in their UK VAT return and charging the appropriate rate of UK VAT.

Please see the following link for more information:

Place of supply of services (VAT Notice 741A)


Please note that VAT MOSS reporting is for B2C supplies of digital services only. The business in Cyprus must continue to declare B2C supplies of digital services to UK consumers via their VAT MOSS return. They shouldn’t include digital supplies on their domestic UK return unless they subsequently create a fixed establishment in the UK.
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Should you charge VAT?

29/07/2019 12:34:50
Thank you for your answer.
Could you please advise how should be corrected the matter when Company's registration was backdated: let's say Company received UK VAT number in April 2019, but the registration is in effect since January 2019. During this period ( January- April) there were made B2B sales for digital services for UK customers . Invoices were issued with reverse charge (for UK VAT registered companies) and with Cyprus VAT rate (for companies not registered for VAT). All these sales were declared in Cyprus VAT declarations. If I do understand correctly, these sales should have been included in UK VAT declaration.

"Hi,

If the business has exceeded the distance selling threshold here in the UK and are now UK VAT registered, they should be reporting all B2C supplies of GOODS and B2B supplies of services in their UK VAT return and charging the appropriate rate of UK VAT.

Please see the following link for more information:

Place of supply of services (VAT Notice 741A)


Please note that VAT MOSS reporting is for B2C supplies of digital services only. The business in Cyprus must continue to declare B2C supplies of digital services to UK consumers via their VAT MOSS return. They shouldn’t include digital supplies on their domestic UK return unless they subsequently create a fixed establishment in the UK. "
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Re:Should you charge VAT?

31/07/2019 12:12:16
Hi,

For the transactions of B2B services that should have had UK VAT charged, the business will need to issue their customers with VAT invoices with the correct rate of VAT.

They will also need to complete an error correction declaration in order to amend their figures with HMRC, if the value is less than £10000, they can adjust on their next return.

Please see the following link for more guidance:

How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)

For the supplies of services to private individuals, please email our VAT MOSS team with the details and they will advise on whether or not a correction is required from their end: vat2015.contact@hmrc.gov.uk

Thanks for your question.
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Re:Should you charge VAT?

06/08/2019 09:00:36
Hi,
I'm VAT registered and have been generating VAT invoices to UK based companies. Very soon I will only provide services to non UK and non EU companies. As I understand these invoices I must not apply VAT. However, any supplies I can claim VAT rebate. And last question, if income from this work falls below VAT threshold does this mean I should de register from VAT?

nb... I've noticed previous questions have been referred to particular VAT articles. I'm OK with that, but would appreciate a positive or negative reply whether my assumptions are correct. A subsequent reference to a VAT article (for me to digest the response) would of course be helpful as well. Thanks

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