VAT return - Purchase invoices for services from outside the EU
Hi all,
I have a small social media company which is VAT registered. A lot of the work I contract out to workers in the Philippines. The work they do relates to COGS. Each month they invoice me for their work done. So basically I get invoices from the contractors for the service they have done which goes to my cogs.
My question is this: Do these foreign purchases invoices need to be shown anywhere on the VAT return or are they simply outside the scope of VAT and therefore do not need to be included anywhere on the return. Looking on the HMRC website it states: "Goods and services that are outside the scope of UK VAT includes anything you: buy or sell outside the European Union (EU)."
Please could somebody confirm that I am correct to leave these purchases completely off the VAT return?
Thanks!
- BUILDING A WEBSITE 517 19
- HMRC 51 1
- No Flat Rate registration in HMRC Online system 246 7
- Ethical dilemma 293 11
- I've got a new client 142 1



Reverse charge