EU VAT changes and EC sales list reporting
And if the customer's VAT reg number is not updated in customer master records then you cannot report these transactions on the EC sales list as you have to report by customer VAT number. So it means ensuring that master records are updated with the VAT reg if we know that the EU customer has one.
If the EU customer is not VAT registered then we charge him standard rate VAT, as before ?
Minimum amount for reporting intra-EU services
Is there a minimum amount below which you won't have to report services on the EC sales list ? There is a de minimis limit for goods but I can't find one for services. I have scoured the HMRC website on this issue but cannot find this mentioned. You will have to report intra-EU services however small ?
EU VAT changes
I assume from 1 January. You will file the claims through an HMRC portal and they will liaise with the relevant VAT authority in other EU states. This will be easier than downloading reclaim forms from the foreign VAT authority's website and then having to find a translator, unless you have been dealing with Belgium and Holland where you can file in English.
EU cross-border VAT changes
Re. example 1 , is the French business customer registered for VAT in France ? If so then it is a B2B transaction so the transaction is zero-rated from the UK. If the customer is not VAT registered then it is a B2C transaction and you charge UK standard rate VAT at 17.5% after 1 January.
New EU VAT cross-border rules
The Dutch company is currently charging you Dutch VAT as the work is carried out in Holland. After 1 January it is the place of the customer not the place of supply that determines the rule. So the Dutch company charges you zero-rate VAT and you will put through a reverse charge at the UK standard rate of 17,5%