VAT and invoice for website development to Dublin customer

VAT and invoice for website development to...

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My UK client raised an invoice to it's Dublin customer for website development, build etc. Add UK VAT, customer said no that, client called me, I said correct no UK VAT as long as you have customer VAT no on invoice. So far so good. I think.

Client now asking about EC sales list and posting in quickbooks.

I was of the opinion that the supply (of services not goods) needed to go in box 8. But not sure that is correct now.

I also thought that an EC List was not required as it was services but now wonder. I read about goods or sales for which the reverse charge applies - which of course comes from box 8!

Confused now.

Or is it a simple case of nothing to enter on VAT return other than box 6 and therefore no EC list?

Please confirm

Replies (5)

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By HeavyMetalMike
12th Jan 2016 15:56

Lots of silly little questions this week on this forum, as normal all about CGT and properties and landlords turning up at the last minute!

How about my really hard question? Which I think isn't that difficult.

BUMP!!

Please.

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By DMGbus
12th Jan 2016 16:35

741A guidance

VAT notice 741A paragraph / chapter 17 needs to be read to ascertain the correct VAT staus.

B2B cross border = customer self accounts (reverse charge) for VAT is starting point but with a proviso "where used and enjoyed" which could change things.

If reverse charge applies then ECSL is required.

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By cbp99
12th Jan 2016 17:42

.

EC Sales Lists include services since 2010.

Box 8 of the Vat return includes only goods and related costs

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Replying to gainsborough:
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By HeavyMetalMike
12th Jan 2016 16:46


So if / as it's services does that mean Eire customer doesn't reverse charge? Please.

And my UK client just has box 6 entry.

 

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By HeavyMetalMike
12th Jan 2016 16:44

Exactly. If it's B2B and therefore zero rated by UK client raising the invoice then doesn't that follow through that Eire customer reverse charges and therefore my UK client has to enter stuff in box 8 AND then ECSL??

I have seen box 8= ECSL but surely not every zero rated sale needs a ECSL?

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