Just a bit of clarification:
On invoices from Linked In IRE to a UK VAT registered business it mentions they may need to account for the VAT reverse charge procedure. If the invoice is £100 plus VAT it would be shown on the UK VAT return as Box 2 £20, Box 4 £20, Box 5 £0, Box 7 £100, Box 9 £100.
This would mean a VAT neutral postion and a P&L cost on £120.
However am i right in thinking if the UK business supplys them with the VAT number then the invoice amount should only be £100. This would mean the same as above in terms of the VAT return but the business actually pays £100.