Input Tax Recovery Position on non EU invoices

Forum Categories › INTERNATIONAL VAT ON CROSS-BORDER TRANSACTIONS › Input Tax Recovery Position on non EU invoices

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  • 1 May 2020 at 10:02 #55637
    MEvans
    Member

    Hi, I would like to understand the treatment for UK issued Sales Invoices for services to a US domiciled client. I am aware that these are Outside the Scope of UK / EU VAT and no VAT applied on the invoice, but when completing a UK VAT return how should they be accounted for from an Input Tax Recovery Position? Should these be classed as Exempt or Exempt RTR?  Many thanks

    3 June 2020 at 06:38 #55997
    VAT-adviser
    Member
    Quote:
    Hi, I would like to understand the treatment for UK issued Sales Invoices for services to a US domiciled client. I am aware that these are Outside the Scope of UK / EU VAT and no VAT applied on the invoice, but when completing a UK VAT return how should they be accounted for from an Input Tax Recovery Position? Should these be classed as Exempt or Exempt RTR?  Many thanks

    VAT services to outside EU are outside the scope of VAT and hence no VAT is charged. With outside the scope of VAT, means such services would be left out of your VAT return completely.

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