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UK VAT - Reverse charge transactions

Identifying reverse charge transactions


Please can you help with a UK VAT Reverse Charge question.  We have a number of "non-EU" and "EU- non-VAT registered" suppliers of IT related services.  Will all invoices from all such suppliers indicate if reverse VAT charge applies or is this an assumption we can make - we just want to make sure we capture all such transactions corrently and apply a correct VAT rate.  Are there any such supplies that are not 20% VAT rated please?


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19th Oct 2018 15:30

The Reverse Charge applies to all General Rule supplies you receive, which includes IT related services. This applies whether or not their invoices refer to the Reverse Charge.
Supplies are not standard rated if they appear in any of the other schedules for zero or reduced rate services, or exempt services. There are links in HMRC Notice 700, chapter 29.

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