Hi. I've picked up a client who owns a deli in the UK. He imports cold meat directly from EU suppliers which do not go through a UK distribution centre. The previous accountant did not show any EU purchases in box 9 of the VAT return? Is this right? I thought you need to put the input VAT in box 2 and 4 (ok in this case input VAT is nil, since cold meat is zero rated); nevertheless still need to show EU purchases in box 9. Is this right? Thx.
15th Apr 2012 15:59