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Microsoft Azure Ireland GB VAT number

Microsoft Azure Ireland GB VAT number

I have an invoice from Mircosoft Azure 'Microsoft Ireland Operation Ltd' to a Ltd co client with 20% VAT charged and showing a GB VAT registration number.

What is the correct VAT treatment for this in Xero?

Many thanks

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20th Mar 2019 07:47

Possibly the same as any other suppliers invoice?

Microsoft Ireland Operations LTD
HM Revenue And Customs
Ruby House
8 Ruby Place
Aberdeen
AB10 1ZP
VAT ID GB 639237322

Although is this goods or services? Believe the GB VAT number may be for goods. If services then probably you need to get the client to log on to their Microsoft account and add their VAT number, after which probably no VAT will be charged.

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20th Mar 2019 10:34

Microsoft Azure is software. VAT information can be found under FAQ:

What will the VAT rate charged for Azure purchases in the EU be?
If the customer is located in France, the UK or Germany and signed their VL contract with Azure locally i.e. not with Microsoft Ireland Operations, then local VAT, depending on country where customer is located, will be applied.
If the customer is located in Ireland and doesn’t hold a VAT exemption certificate, Irish VAT at the current rate of 23% will be applied to all invoices. VAT exempt Irish customers will be invoiced at 0% Irish VAT on receipt by Microsoft Ireland Operations Limited of a valid customer VAT exemption certificate.
If the customer is located outside Ireland, but within the EU and is VAT registered, 0% Irish VAT will be applied under the reverse charge procedure, but only on receipt of the customer’s valid, local VAT number during the purchase process.
If the customer is located outside Ireland, but within the EU and is not VAT registered, or is VAT registered but doesn’t provide Microsoft Ireland Operations Limited with a valid VAT number during the purchase process, then the local VAT rate will be applied.
If the customer is located outside of the EU (except Switzerland and Liechtenstein), 0% Irish VAT will be applied.
If the customer is located in Switzerland or Liechtenstein, Swiss VAT at the current rate of 8% will be applied.
If no VAT number is provided during the purchase process, VAT will be charged as set out above and will appear on each invoice as appropriate. To amend and get a VAT ID added, contact customer support
Note – Any Irish or Swiss VAT applied may be recoverable from the appropriate tax authority, subject to conditions. Please contact your tax adviser, if required.

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