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VAT Reverse Charge for Non-Union VAT MOSS scheme?

Or zero VAT, or outside the scope of VAT?

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When a UK VAT registered business purchases a service from a supplier that is using the Non-Union VAT MOSS scheme (and is therefore outside the EU), the UK business is not charged VAT.

The transaction seems to be within the scope of VAT. Should it therefore be recorded on the VAT Return as reclaimed Reverse Charge VAT, affecting Boxes 1, 4, 6 and 7? The invoice does not say that VAT is payable by Reverse Charge, which I think is a requirement if the Reverse Charge is relevant.

Thank you.


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By dutair
29th Apr 2019 23:47

We got a reply from our accountant just now and yes, Reverse Charge VAT, affecting Boxes 1, 4, 6 and 7.

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