EC VAT - reverse charge ?
its been a few years since I've been involved with sales to countries outside the UK so I hope anyone out there can tell me whether I'm on the right track please - as I'm finding the HMRC site info a bit, how shall we say, "rather testing"?
all our trade is usually within the uk but we recently did a one off "favour" for one of our business contacts which means we have to invoice their agent in Germany.
We agreed to supply labour (only) to help load (in the UK) equipment onto a tour truck (bound for the continent) - the equipment was not in any way owned or conected to us, we supplied the "muscle power" only.
from what I've gleaned we need to invoice the German tour agent (german Vat number supplied) for our services under the reverse charge mechanism for services supplied. - meaning that we don't charge VAT.
if this is correct, can anyone let me know how the items below are done.....
1) does this invoice need to be included on our UK vat return - if so, which boxes need to be populated..........
2) does it also need to be included on a ECSL - i'm confused as I've seen there is a form listed as "RCSL" (reverse charge sales list) ?
we use Sage 2009 professional- if thats of any relevance.
I'm sure you've been over this serveral times with other questions but I find the whole thing extremelt confusiong - and the info on the HMRC site is about as much help as a chocolate teapot !!!!
thanking you all for your time..........
- Auto enrolment confusion 1,732 39
- I am 34 years old, am I too old to start a career in Accounting ? which is the best way to pursue it 213 7
- Sage Instant Accounts Complete De-install problem 63 2
- Taxfiler been down since mid-afternoon 149 5
- Anyone having problems with Taxfiler 455 17
- Paid too much !! 190 1
- Gifting Shares to a Limited Company 93 1
- Company separation for Wholesale & Retail businesses 75 1
- Selling a VAT Qualifying vehicle at a loss 74 1
- Paying dividends to Ordinary shares with different nominal values 473 15
- 2012 13 HMRC QUERY 742 11
- Sports Sponsorship 127 1
- New Shareholder and Purchase of Own Share 243 17
- Opt To Tax Refund 210 2
- Divorcing husband, both 50% owners of a Ltd business 214 6
- Is the CT61 return dead? 1,315 14
- Best software for small practice? 607 19
- How did you recalculate your payroll fees 1,263 21
- HMRC Enquiry 478 2
- Car purchase Lease or Buy 231 7
- Self employed and HMRC Worldwide Subsistence Rates 765
- Interest paid - do new rules affect Tax Credits? 454
- Market Invoice (P2P invoice discounting) tax treatment 271
- DTA tie-breaker issue 261
- Tax on internet ad sharing income 244
- Credit against UK NI for NI paid to EEC Countries 223
- CGT for NOn UK residents 216
- Apprenticeship Levy 195
- What are the tax implications of overseas sales through a UK based company? 191
- Capital Gains personal representatives 181