EU business with GB VAT code

Yes this is definitely correct, and arises from the big outcry with offshore companies not having to charge VAT for online services. So, regardless of the address of the supplier, if they charge you UK VAT it's because they have had to register here.

Tommy - you should never be able to enter a sum of VAT using the overseas VAT treatments and so there should be a warning. In this case, if you enter a manual VAT sum with the EU service, it still puts VAT in boxes 1 & 4 and the net in 6 & 7

Hi Kathryn,

Ah I see! Thank you for the update! That definitely does sound more reasonable though both methods would have provided the same VAT amount on the return.

Much appreciated!

Tommy

Quick update: I've just managed to get through to HMRC (finally) and they have advised entering is as follows:

Goods from UK supplier at 20% standard rate

This is following the assumption that Apple shipped the goods into the UK and distributed it via a UK warehouse, thus making the UK the place of purchase and are therefore required to charge UK VAT at 20% (hence the GB VAT number).

They said to ignore the Ireland address as this is probably a localised Head Office rather than the place of purchase.

No problem at all!

Great, thanks for your help

Hi Kathryn,

Yes, this will appear in Box 4.

Tommy

Thanks Tommy, will that still put the VAT amount in Box 4?

Hi Kathryn,

In this case, I would select Goods From EU supplier and set the VAT rate as manual; inputting the 20% VAT amount there.

I hope this helps!

Tommy