Thanks a lot for reading this! I'm only asking because I've received conflicting answers so wanted to wrack your brains for some clarity.
For simplicity, let's assume that a certain transaction definitely would be subject to the reverse charge if the supplier was VAT-registered. If, however, a UK-based VAT-registered business made this purchase from a non-VAT-registered supplier in another EU member state, would they still need to apply the reverse charge procedure?
On one hand, the whole point is that the onus is placed on the business receiving the services to account for VAT as if they were the supplier, in which case any supply they made would be subject to VAT as they're VAT-registered.
On the other hand, a purchase from a non-VAT-registered supplier is surely by nature outside the scope of VAT, so there's no basis for VAT to be accounted for in the first place.
Does anyone have a definitive answer to this?