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Non-union MOSS - which VAT number for B2B?

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I work for a UK company that sells digital products to EU customers. We have a UK VAT registration and, since the UK left the EU, a non-Union VAT registration in Ireland. Whilst I know nothing has changed in the way VAT is charged to EU customers (reverse charge on B2B transactions and charge at the rate applicable in the customers country for B2C), I am unclear on which VAT number we should state on our invoices.

For B2C sales to EU customers I am comfortable that we should use the EU VAT number, but what about B2B? As these are digital services, do we use the EU VAT number when reverse charging? Or should we reverse use the UK VAT number? I suspect it is the former but would be grateful for any input.

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Jason Croke
By Jason Croke
14th Apr 2021 17:07

MOSS is only for consumer sales, so invoices to consumers (B2C) show your MOSS registration.

Sales to businesses within the EU do not fall under MOSS, so you would show your UK VAT number on your invoices.

Your B2B invoices should have a "subject to reverse charge, customer to account for VAT" wording on the invoice anyway, so why not just have a single invoice template with both VAT numbers on and then for B2B sales you add the wording so that the customer knows they have to reverse charge.

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By Monstersauras
14th Apr 2021 17:14

Thank you for the answer.

I was under the impression that only one VAT number should be stated on an invoice, in order to avoid any confusion as to which VAT number/country the VAT charge applies to?

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Jason Croke
By Jason Croke
15th Apr 2021 09:04

It's good practice to only have one VAT number on your invoice, to avoid confusion as you say, but I've seen plenty of purchase invoices with two or more VAT numbers, usually from multi-nationals. If its possible to have more than one invoice template then great, if not, its' either a case of manually raising them or having a single template...I suppose you could also set up two different kinds of customer in the accounting software (consumer/commercial), depends on the software I guess.

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