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
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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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EC Sales Lists include services since 2010.
Box 8 of the Vat return includes only goods and related costs