HMRC Admin 19 Response

Hi,

If you are charging for an admission to an event then the place of the supply will be in Ireland and so there would likely be a requirement to register for VAT in Ireland.
However if you are supplying education on an ongoing basis then the service would be subject to the reverse charge by the Irish business and so there would be no requirement to register in Ireland.

Please see section 9.2 and 9.3 of the guidance below which defines the different treatment of these supplies.

Services supplied ‘where performed’

Thank you.

Hi,

If you have a VAT invoice showing the full sales price, then you would use the invoice and figures as evidence to reclaim the total VAT charged.

Thank you.

Hi,

Please see section 30.7 of the following guidance which sets out what options are available to a supplier where they provide goods and services which span a change in the liability of those goods and services:

Changes in tax rates and liability

Thank you.

Hi,

There is no official list of documents to confirm that a business has an establishemt in the UK for VAT purposes. However the guidance below defines a UK establishment and if HMRC needs to see proof of this and then we will ask for specific evidence at that time.

Non-established-taxable-persons (NETPs) — basic information

Thank you.

Hi,

If you sell ebooks, then these would normally be at the zero rate of VAT. You can see guidance here:

E-publications

We cannt comment on the liability of these digital products in other member states.

If these supplies do carry a VAT liability in other member states then there could be a requirement to register for VAT in the member states where they are supplied.
There is an option throughout the EU to sign up to the Non-Union VAT MOSS Scheme.

Please see below:

The place of supply of digital services

However if you are selling via a platform please see the information here:

Digital portals, platforms, gateways and marketplaces

Thank you.

Hi,

Unfortunately you cannot request a letter for VAT exemption from HMRC. If you are trading below the VAT Registration threshold then it should just be a case of confirming this with the marketplace.

Thank you.

Hi,

Please chase this up with the PCA team as if they have made the amendment then this should automatically update on the next monthly C79.

However, although you will need the correct C79 in your records in the event of an inspection, you can use alternative import evidence on a temporary basis to allow you to recover the correct amount of import VAT incurred. This can include documents from the freight agent involved in the clearance of the goods at the border.

Thank you.

Hi.

The Flat Rate Scheme Notice 733 outlines the mechanics of the Flat Rate Scheme and provides a list of what to include in your Flat Rate turnover.

However the guidance below is specific to use of the Flat rate Scheme where an online marketplace is reponsible for accounting on the VAT for the goods:

The Flat Rate Scheme

If you sell goods as an overseas trader and the marketplace are responsible for accounting for the VAT then you will not include these sales as part of the Flat Rate Scheme calculations

The Flat Rate Scheme prevents you from being able to recover VAT as input tax on non capital expenditure goods so it is always recommended to perform calculations to help decide whether being on the Flat Rate Scheme benefits your business.

Thank you.

Hi,

Please contact our VAT team. We would recommend that you state you have a query about your VAT account, this should let you then negotiate the telephony system to reach an advisor.

VAT: general enquiries

Thank you.

Hi,

The 5% rate of VAT on imports of original artwork is available to both individuals and businesses.

Thank you.