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Posted Mon, 22 Jan 2024 10:47:49 GMT by QQask
Does the UK company need to apply reverse charge for VAT when receiving an invoice from the EU shipping company for shipping services with 0% VAT on imported goods into the UK?
Posted Wed, 24 Jan 2024 16:31:49 GMT by HMRC Admin 20 Response
Hi QQask,
If you are receiving a shipping services charged at the zero rate of VAT then this would not be subject to the reverse charge as the supply is a UK supply by the shipping agent and has been applied at the zero rate so not relevant to reverse charge.
Please see below:
Place of supply of services (VAT Notice 741A) 5. Reverse charge
Thank you.

 

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