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Irish Supplier Not charging VAT

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Hi All

A firm in Ireland did some qualitative analysis for my firm (small firm of 7 people) which is based in  England. The Irish firm did not charge VAT. The work was done in Ireland

Another firm in Vietnam did similar work for my firm but they are charging VAT.

Does these scenarios fall under the VAT reverse charge and if so can  we offset both the Irish and Vietnamese VAT components from our quaterly UK VAT laibility?

Your help will greatly appreciated. Many thanks in advance

Michael

Replies (4)

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By Wanderer
26th Apr 2022 19:24

1. Irish VAT - you weren't charged any.
2. Vietnamese VAT - no.

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Enron
By Truecon
26th Apr 2022 19:35

I had a similar question, maybe this can shed some light:

https://www.accountingweb.co.uk/any-answers/reverse-charge-accounting-fo...

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VAT
By Jason Croke
27th Apr 2022 07:34

Place of supply of services is where the customer is, so an Irish supplier doing some sort of service for a GB customer is outside scope of VAT for supplier and GB recipient reverse charges/accounts for VAT.

If the Vietnam supplier has charged VAT, first check that the invoice is showing their GB VAT number and that the 29% isn't actually something like a withholding tax, but if it is VAT and the VAT number checks out, then the Vietnam supplier has a GB VAT registration, maybe they do a lot of trade in GB or they have an office in London, etc.

Some services are land related (or architect, building a new property) and the rules are different but OP refers to having a qualitative analysis which doesn't sound land related to me...but if it is land related, then the Irish supplier may be wrong and the Vietnam supplier maybe correct.

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Replying to Jason Croke:
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By Wanderer
27th Apr 2022 10:13

Jason Croke wrote:

If the Vietnam supplier has charged VAT, first check that the invoice is showing their GB VAT number and that the 29% isn't actually something like a withholding tax, but if it is VAT and the VAT number checks out, then the Vietnam supplier has a GB VAT registration, maybe they do a lot of trade in GB or they have an office in London, etc.

Where do you get 29% from Jason?
And Vietnam has their own VAT as well, generally 10%.
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