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Posted Tue, 20 Feb 2024 08:58:33 GMT by
Hello, Is the approach different when completing the VAT return when we buy services from abroad (international reverse charge) and when we buy CIS services (domestic reverse charge)? I think that for the domestic reverse charge you don't put anything in box 6 when you buy CIS services and when you buy services from abroad you put the total of the supply in box 6, is that correct? Thank you for your help.
Posted Thu, 22 Feb 2024 12:40:07 GMT by HMRC Admin 25 Response
Hi RV2024
You are correct.
Section 5.2 of the following link for reverse charge services abroad confirms:
5. Reverse charge
And section 7.7 of the following link confirms for domestic reverse charge:
Domestic reverse charge procedure (VAT Notice 735).
Thank you. 

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