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)?