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Reverse charge applicable on goods

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New rules for good below 135 GBP, B2B sales: where the UK VAT registered business provides the seller from UE with its VAT registration number, the responsibility to account for VAT will switch to the UK VAT registered business customer, who will account for it by means of a reverse charge procedure.

In which UK VAT Return boxes should I show the purchase of goods from the EU below 135 GBP in a situation which I described above?

1. Like reverse-charge on services: 1 (VAT), 4 (VAT), 6 (net), 7 (net)

2. or like VAT postponed: 1 (VAT), 4 (VAT) and 7 (net)?


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Jason Croke
By Jason Croke
21st Jun 2021 21:22

So EU seller, selling goods to UK business customer?

Your 2nd answer applies.

Seller makes a zero rated export, not reverse charge, no need for EU supplier to obtain UK customer VAT number.

UK customer will incur import VAT when goods hit the UK, UK buyer can postpone the VAT and account for it in Box 1,4 and 7.

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