Hi All,
I am doing a VAT return. Client has been billed by Facebook in Ireland for advertsing. The client must have told FB that they are a UK business as the invoice stipulates 'business' and FB have applied 0 VAT. I was planning on treating this as reverse charge but I note that they have not added my clients VAT number on the face of the invoice or added the words 'reverse charge on ths invoice' - The invoice only states 'Customer to account for any VAT arising on this supply in accordance with Article 196, Council Directive 2006/112/EC'. If I treat as reverse charge will this pass muster with HMRC?
Replies (4)
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Sorry, can I ask a question, please.
I have the same situation.
If the invoice from FB shows VAT 0%, then do i need to use reverse charge(20%) or 0%?