Acquisition of services included in FRS VAT Rtn?

Service is supplied from USA, B2B, UK based company is customer.

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Reverse charge transactions are to be included on FRS VAT Return.  Does this type of transaction fall under Reverse Charge or outwith scope therefore not included on FRS VAT Return?

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By Wanderer
25th Apr 2017 14:44

purchases services from outside the UK to which the reverse charge applies:-

these supplies should be dealt with outside of the FRS. Exclude them from your flat rate turnover but record them in boxes 1 and 4 of your VAT return, as you would under normal accounting.

Thanks (1)
Replying to Wanderer:
25th Apr 2017 15:31

Thank you. Yes I read this, however my question is really under the B2B rules. Is this provision of services from USA treated as outwith scope or Reverse Charge?

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Replying to LAKE:
By Ruddles
25th Apr 2017 15:36

Reverse charge

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