Box 2 on Vat return

[SoFar]

Can anyone give an example of some action that would cause you to need to enter a figure in Box 2 of the VAT return?

A help note says this:

"Box 2
Show the VAT due, but not paid, on all goods and related services you acquire in this tax period from other European Community (EC) member states."

I'm assuming, that if I purchase web hosting from an EC company for X amount, the reverse charge VAT due on that amount doesn't go in Box 2, but instead goes in Box 4?

 

[taxattack]

The vat will go in both boxes - you charge it to yourself in box 2, and reclaim it in box 4.

Chris

 

[SoFar]

OK thanks, I understand that I think.

Which boxes would I put the VAT due on payment for a US web host company created by the reverse charge procedure?

I know this shouldn't be complicated but I'm having one of those days.


Edit: Reading up on this. I assume for a US web host, that I paid £100 to, I put 17.50 in box 1 and 17.50 in box 4. Then in boxes 6 and 7, I put £117.50?

 

[markmclaren]

SoFar - I believe box 2 is only for goods (and services related to goods) you have bought from the EU.

In your example of paying £100 to US web hosting company, I'd put:
Box 1: £17.50
Box 4: £17.50
Box 6: £100.00
Box 7: £100.00

(this assumes you aren't on the flat rate scheme and can reclaim the full VAT amount)