Amend a VAT reverse charge invoice

[lksndrpnchnk]

Hi,



We are a business running in the UK and purchase B2B services from abroad. We recieved an invoice from a supplier who did not know about reverse charge procedure. The invoice which was subject to a reverse charge does not state any phrases like 'Reverse charge: Customer to pay the VAT to HMRC' nor it states any VAT tax rate on it.

What are the legal steps thath can we make here? Should we ask the supplier to change the invoice stating clearly that it is a 'reverse charge' and 20% VAT rate? Can we amend the invoice by ourselves? Should we make a second version of an invoice to HRMC?



We will be thankful to any helpful information from anyone! Thank you!

 

[Scalloway]

Answered here

Amend a VAT reverse charge invoice

Hi, We are a business running in the UK and purchase B2B services from abroad. We

www.accountingweb.co.uk

The wording on the invoices "reverse charge" is an EU requirement, the UK is no longer in the UK.

It makes sense for both seller and recipient to still have something useful to indicate reverse charge is applicable, if only to avoid confusions like this, but equally, if say you purchased services from a USA or Indian supplier, their invoices wouldn't mention reverse charge at all, but you as the recipient are still meant to recognise a reverse charge when you see one and treat as appropriate.

So my view is, if you are happy it is a reverse charge service, the invoice has no VAT on it, therefore treat as reverse charge.

 

[AndreasC]

If you know reverse charge applies then treat it as such in your VAT return