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.

Replies (3)

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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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Replying to dutair:
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By mturvey
23rd Mar 2021 08:51

Hello dutair,

I have been carefully reading through all your threads and believe I am in a very similar position.
I am trying to claim back EU VAT from an EU prefixed VAT number.

At the time of the charges I wasn't VAT registered but I backdated my VAT registration to before the charges.

I was wondering if you were successful in claiming from HRMC or reclaiming it some other way?

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Replying to mturvey:
By Duggimon
23rd Mar 2021 09:00

That's not the same thing at all, you're replying to a thread about a completely different situation from two years ago.

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