If I Am A UK VAT Registered Business

Purchase from a VAT Registered UK supplier

Invoice/payment should include appropriate VAT.

VAT return: Net goes to box 7, VAT goes to box 4

Purchase from a non-VAT Registered UK supplier

Invoice/payment should be raised with the Non-Vattable (normally 'N') VAT code.

VAT Return: not included as it's 'N' VAT.

Purchase from a VAT Registered EU supplier

Invoice/payment should be raised with one of the EU purchase VAT code.

VAT Return: Net goes to box 7, box 10/11. Take a 'Notional' VAT amount at standard ('A') rate, which goes to box 2, box 4 (effectively cancelling out).

Purchase from a non-VAT Registered EU supplier

Invoice/payment should be raised with 'N' VAT code.

VAT Return: not included as it's 'N' VAT.

Purchase from a non-EU supplier

Invoice/payment should be raised with the Non-Vattable (normally 'N') VAT code.

VAT Return: not included as it's 'N' VAT.

 

Sale to a VAT Registered UK customer

Invoice/receipt should include appropriate VAT

VAT return: Net goes to box 6, VAT goes to box 1

Sale to a non-VAT registered UK customer

Invoice/receipt should include appropriate VAT

VAT return: Net goes to box 6, VAT goes to box 1

Sale to a VAT Registered EU customer

Invoice/receipt should be raised with one of the EU Sales VAT code

VAT Return: Net goes to box 6, box 8/9.

Sale to a non-VAT registered EU customer

Invoice/receipt should include appropriate VAT

VAT return: Net goes to box 6, box 8/9, VAT goes to box 1

Sale to a non-EU customer

Invoice/receipt should be raised with the Non-Vattable (normally 'N')  VAT code.

VAT Return: not included as it's 'N' VAT.

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