We have a client who is based in the UK and registered for UK vat. The company provides website translations, content and imaging etc.
All customers are based in France and invoices are done on a 'reverse charge' basis with a note of the customer's EU vat registration number. However last month he invoiced a customer who is not vat registered.
My question is does he need to charge vat on the invoice to the non-vat registered customer or can he still reverse charge it? Also presumably this invoice should not be included on the EC sales list.
Thanks for your help
Michelle
Replies (5)
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No
You need a TVA registration number to "reverse charge". If the customer doesn't have one, the client cannot zero rate.
NO
You don't need a TVA number to reverse charge it. The customer just has to be in business and this can be apparent by his business entity or you can request alternative evidence to support they are in business. Article 44 Directive 2006/112/EC