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Euro Tunnel - treatment of return invoices

Euro Tunnel Invoices - Is the return journey to be treated as a Zero rated UK Supplier.

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Euro Tunnel - 2 Commercial Invoices are produced for a return journey - outward to Calais with VAT and return from Calais without VAT. Is the return journey is be treated as a Zero rated UK supply or a supply of a Zero rated service from France. There is no mention of applying the Reverse Charge on the return invoice. Both Invoices are produced at the same time in the UK 

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By paul.benny
28th Jul 2020 11:24

I think the only question for the customer is whether to apply a reverse charge to the France-UK leg of the journey. I *think* the answer is no - a notice to the customer that they must reverse charge is mandatory, so its absence is a strong indicator.

You might want to look at VAT744A and VAT744B which deal with passenger and freight transport.

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