Question asked by Pete 6 years ago
I need to invoice an EU customer video rights to a public performance
So as it's an EU customer, I'm assuming that is Services to EU customer, but should my invoice VAT rate be VAT at zero 0% or exclude from VAT return ? Hopefully the latter as otherwise I would be paying at FR 16%, but just wanted to make sure.
Thanks
Hi Pete - this is fraught with potential problems.
The general rule is that if you're supplying services to an EU business (and you get their VAT number and/or evidence they are a business), then you use the above treatment and 0% VAT as it has to be disclosed in box 6 of the VAT return.
If however the services do not fall within the general rule or the customer is not a business, then there are several possibilities.
If you have one you should ask your accountant, if not, put the kettle on and have a look at:
https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a
Best answerCorrection: Just spotted you're on the Flat Rate Scheme - under the general rule I think the sale is not entered in box 6 of an FRS return but I'm pretty sure CB handles this for you, you'll have to check, ie you can use 0% or Exclude from return
Yes, it's a VAT registered business. I had hoped that Clearbooks should handle it for me. I'll try it with 0% and see what happens
You must 