Non-domestic reverse charge invoice

Dear HMRC, My name is paul, our company is serving B2B service. Currently, we need to pay to Switzerand Company for importing service. I am reaching out to you in orderto understand requirements for nondomestic reverse charge invoices. We did find all the necessary information regarding crediting/debiting VAT account and filling the VAT return statement. But, unfortunately, we have not found any HMRC information regarding non-domestic reverse charge invoices anywhere. So far we have found some official sources only about domestic procedures that require stating ‘reverse charge applies’ and mentioning a VAT rate on the invoice. Can you elaborate more on whetherthe same information is supposed to be in the non-domestic invoices from Switzerland to U.K company or are there any sources that we missed explaining our question? Many thanks in advance. Best regards,

Hi,

If you are receiving most services from overseas then this will require you to account for the VAT on the reverse charge procedure. Please see the infomation below which explains when the reverse charge is appropriate and how you need to complete the VAT return to account for these supplies:

Reverse charge

You can see the exeptions below which cover land p assenger transport and services where performed:

The place of supply rules for services

Thank you.