My client has a 'reseller' in Southern Ireland, who are the intermediary recharging back to their client in the UK for BT lines and calls.
Should they charge vat to their Southern Irish client?
HMCE say they should fill out an EC Sales list - but I thought that was for goods only?
Not sure if they fall under the 'rules' for digital services (as it mentions telecommunications in the rule).
Thanks in advance
Tracy
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The reseller is registered for vat in Southern Ireland - my client is only vat registered in the UK.
As long as you have the RoI VAT number, there should be no UK VAT chargable.
EC Sales list is for your supply of goods and services - the thresholds differ, but they go on the same form.
Be aware if there is any supply to RoI to non-VAT registered users which could mean RoI registration
EC Sales List
This does not just apply to goods. The indicator number is the only difference in reporting goods or services, although goods now have to be reported monthly.
Depends
If you are the supplier of the service - yes but if you are the recipient - no, but do make sure you account for the VAT using reverse charge supply if you are receiving the supply