Jason Croke

Suspect you've been charged UK VAT because you have bought digital software/license and not identified yourself as being a business/in business, a sale from EU business to UK consumer (B2C) is UK VATable, but the same sale from an EU business to a UK business is reverse charge. This issue usually arises because the seller is unable to confirm you are a business, which usually means the order was placed by a person in their own name rather than using a business name. If the order is in company name, then check invoice to see if it has a UK VAT number, it may be that the supplier has a UK VAT number, whereupon the sale is UK supplier to UK business customer and UK VAT applies. if invoice does not show a UK VAT number (only a Lithuanian VAT number), then we revert to invoice being in a persons name not a company name or if in company name. supplier has made an error, get them to credit/reissue without VAT and then you reverse charge.

There is a very small window after deregistering, for you to re-register and keep your old VAT number. So it depends how long since you deregistered but "since lockdown" suggests more than a year ago? You will need to persist on the helpline and speak to someone as it's highly unlikely you will get your old VAT number back . You start you query with "I need to re-register", but then you go on to state "my return is due"? If you de-registered then you are no longer VAT registered, so what do you mean your return is due? Be careful, if you are charging VAT to clients using a now defunct VAT number, that could be an issue, as is charging VAT when you are not actually VAT registered? You should probably seek some advice from an accountant or book-keeper - a lot to go wrong if not careful. Useful link https://www.gov.uk/hmrc-internal-manuals/vat-deregistration/vatdreg15000

Advertising services is not marketing, if you are a marketing consultancy then you will know more than anyone that there is a very obvious difference between advertising and marketing. You're not management consultancy, so therefore you must be "services listed elsewhere", although it is down to you to determine your FRS sector. have a look here at the extended and more detailed list of sectors https://www.gov.uk/hmrc-internal-manuals/vat-flat-rate-scheme/frs7200 Why have you chosen FRS? There is a limited cost trader rule that means if you meet the conditions, regardless of your chosen sector, you must use the higher limited cost trader rate of 16.5% which basically removes any financial benefit of using FRS. https://www.gov.uk/guidance/flat-rate-scheme-for-small-businesses-vat-notice-733--2 As all VAT registered business, including FRS users, must now also be MTD compliant and file their VAT returns digitally using accounting software or bridging software, the administrative benefits of using FRS is also somewhat lost, so double check to make sure you've not chosen a scheme that isn't achieving what you want it to.

You could look to HMRC's internal manuals (the guidance HMRC Officers refer to) :- https://www.gov.uk/hmrc-internal-manuals/vat-relief-for-disabled-people/vrdp08200 https://www.gov.uk/hmrc-internal-manuals/vat-relief-for-disabled-people/vrdp08300 If you require something more resolute, definitive and in writing, then consider submitting a non-statutory clearance to HMRC, detailing the elements you are uncertain of - because businesses move faster than legislation and sometimes the guidance (whether in the Public Notices or HMRC's internal manuals) is not always keeping up with the marketplace and often there can be gaps between what the guidance says and some new product or service that has been invented that isn't mentioned in the guidance.....so this is where non-statutory clearances can be useful in closing any gaps in reality vs. guidance. https://www.gov.uk/guidance/non-statutory-clearance-service-guidance

You have to assume you are VAT registered from the date you stated on the VAT registration. So if you ask to register from 01st September 2022, then that is your EDR (Effective Date of Registration) and whilst it may take 6 months for HMRC to issue a VAT number, when HMRC do issue the VAT number, it will be with effect from 01st September 2022 as per the date stated on the registration form. There is no such thing as "approval date", you specify when you want to register from (EDR) and that is the date you are registered from, any delays from HMRC in advising you what your VAT number is, doesn't change your EDR. Link about invoicing whilst waiting here https://www.gov.uk/register-for-vat/how-register-for-vat The business cannot show VAT on their invoices until they have a VAT number, but you can charge a gross amount initially and then when VAT number received, re-issue those invoices showing net/VAT/gross. For example, I make a sale whilst waiting for my VAT number, so I charge £120 on the invoice (just a gross amount). I have thus collected both the net (£100) and the VAT (£20) but not called it VAT or shown VAT anywhere. Customer pays me £120. When I get my VAT number several months later from HMRC, I re-issue that invoice but now showing £100 net + £20 VAT = £120, my invocie has my VAt number on it. I use this invoice to declare VAT on my first VAT return to HMRC. It is extra admin but means the business is collecting the VAT from the customer at time of sale and will have the funds to pay HMRC once VAT number is issued. In the alternative, I can just invoice the client for £100 and then when I get my VAT number, I issue a VAT only invoice for £20, but the risk here is that the customer might say "go away I've already paid", certainly if it is a consumer customer, a business customer will usually have no issue paying a VAT only invoice, but either way it is a risk, so HMRC guidance advice charging gross and issue proper invoice later.