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EC VAT - reverse charge ?

its been a few years since I've been involved with sales to countries outside the UK so I hope anyone out there can tell me whether I'm on the right track please - as I'm finding the HMRC site info a bit, how shall we say, "rather testing"?

all our trade is usually within the uk but we recently did a one off "favour" for one of our business contacts which means we have to invoice their agent in Germany.

We agreed to supply labour (only) to help load (in the UK) equipment onto a tour truck (bound for the continent) - the equipment was not in any way owned or conected to us, we supplied the "muscle power" only.

from what I've gleaned we need to invoice the German tour agent (german Vat number supplied) for our services under the reverse charge mechanism for services supplied. - meaning that we don't charge VAT.

if this is correct, can anyone let me know how the items below are done.....

1) does this invoice need to be included on our UK vat return - if so, which boxes need to be populated..........

2) does it also need to be included on a ECSL - i'm confused as I've seen there is a form listed as "RCSL" (reverse charge sales list) ?

we use Sage 2009 professional- if thats of any relevance.

I'm sure you've been over this serveral times with other questions but I find the whole thing extremelt confusiong - and the info on the HMRC site is about as much help as a chocolate teapot !!!!

thanking you all for your time..........

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11th Aug 2011 14:42

as per HMRC

HMRC have confirmed that  - yes, invoicing under the "reverse charge mechanism" is correct (no vat charged). Also it needs the appear in box 6 of our Vat return (not box 8 - this is for goods only) - and should also appear on an ECSL ( code 3 - for services).

just in case anyone else is referring to this at a later date..........

 

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