Intra-com VAT - Spanish client

Discussion in 'Accounts & Finance' started by marianna_ldn, Oct 9, 2020.

  1. marianna_ldn

    marianna_ldn UKBF Newcomer Free Member

    4 0
    Good morning,

    I've a limited company which doesn't invoiced more than 85k and we are a non-registered VAT.
    One of my clients (Spanish one) is asking me our intra-com VAT number for one of our invoices.
    Does anyone know something about that?
    It's the first time and the first client who is asking for this number.
    We have a disclaimer on our invoices to precise that we are a non-registered VAT company.

    Thanks in advance for your help and have a good week-end.

    Posted: Oct 9, 2020 By: marianna_ldn Member since: Apr 22, 2020
  2. Spur Support Services

    Spur Support Services UKBF Contributor Free Member

    68 13
    If you are not VAT registered then you don't have a intra-com VAT number.

    You should make it clear to your client that there is no VAT on this invoice, because you are not registered for VAT.

    Therefore, the invoice is NOT issued on a Reverse Charge basis. (they should know what this means)
    Posted: Oct 9, 2020 By: Spur Support Services Member since: Aug 21, 2020
  3. TheCyclingProgrammer

    TheCyclingProgrammer UKBF Regular Free Member

    1,220 246
    If the OP is supplying services where the place of supply is Spain then the Spanish business customer will still have to account for VAT under the reverse charge regardless of OPs VAT registration status.
    Posted: Oct 11, 2020 By: TheCyclingProgrammer Member since: Jul 15, 2014