The VAT Reverse Charge Procedure might make economic sense, but it certainly makes no sense when filling in a VAT return.
Maybe the return should be made more complicated to simplify our mental lives.
Suggestions:
(a) The VAT form should not distinguish between acquisitions of goods and services from the EU and therefore boxes "2" and "9" could be used for both, or
(b) An additional box "2-S" with its corresponding "9-S" should be added to the form to deal with acquisition of services from the EU.
Dream on...the bureaucrats will probably take an inordinate time to come round to it, but software programmers could probably solve this problem in a reasonable time and help restore our mental health.
