Thanks for taking the time to read this!
To put this in a scenario UK resident VAT registered company 'A' receives a supply of legal services from German resident NON-VAT registered sole trader 'B'. Does 'A' have to account for the supply of services from 'B' under the reverse charge rules?
My understanding is the reverse charge mechanism does not apply to zero-rated or exempt services, but would like clarity on non-registered non-UK suppliers. I expect 'A' does not have to but would appreciate the input (and any links if possible!).