Reverse charge on Facebook Ads

Reverse charge on Facebook Ads

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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?

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By Wanderer
26th Apr 2017 15:26

Yes, treat as Reverse Charge for services.

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By shaun king
26th Apr 2017 22:31

It is a reverse charge as that is what Article 196 refers to!!

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By Kseniia
20th Feb 2019 13:01

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%?

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Replying to Kseniia:
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By Oki1970
29th Apr 2019 15:01

I have the same question.

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