Reverse Charge and NETP

Hi, Hope everyone is fine. I have a question. An NETP (which is actually a UK limited company but not established company in UK) is selling in UK at an online store using online store's UK Warehouse. The Invoice for these and other services are issued by online marketplace Europe's Office. My questions is that can NETP ask UK online marketplace to waive-off VAT from their Europe's Office invoice for these services or NOT? Thank you

Hi Amazo,
Please see the information below regarding the responsibities of marketplaces when they are facilitating sales of goods below a value of £135 for overseas businesses :
VAT and overseas goods sold directly to customers in the UK
If you are supplying services vis a marketplace/platform then please see the guidance below:
VAT rules for supplies of digital services to consumers
Thank you. 

 

Hi, I think my question might not be clear to you. My understanding is that *reverse charge is only applicable to a company in the UK who is established (belong) in the UK* If yes, what will be the impact of the VAT which was not charged by online marketplace in UK on services which were invoiced by outside branch of the online marketplace to non-established seller? Will the online marketplace reclaim the same VAT amount (which was not charged earlier) from seller? Thank you

Hi Amazo,
If a General Rule Service is charged by an overseas body then it can only be subject to the reverse charge where the UK business customer belongs in the UK.
If the UK business customer doesn't belong in the UK then the reverse charge will not apply and VAT would only be charged if the Place of Supply Rules determine
that the Place of Supply is in the UK.
Please see below:
6. The place of supply rules for services
Thank you.