Htet Aung

Hi, I am a bit confused because, according to HMRC Admin 19, the reverse charge applies to overseas suppliers even if they have a UK VAT number. However, HMRC Admin 13 stated, 'If the overseas supplier is VAT-registered in the UK and is required to charge VAT on a supply of digital services in the UK, you can treat the VAT as input tax in the usual way.' Could you please clarify the correct VAT input-claim treatment for a UK VAT-registered overseas supplier charging VAT to a UK VAT-registered business customer? Thank you.

Hi, Thank you for the reply. Just to clarify, should the purchase of software services from an overseas supplier with a GB VAT number and an HMRC address be treated as a normal transaction to claim input tax, or should the reverse charge mechanism be applied?

Hi, Can someone explain if we can reclaim input VAT on purchases of goods and services from overseas suppliers who are UK VAT registered? Thank you