RVNmax

Hi HMRC admin Apologies, I should have clarified that I was referring to reverse charge away from the UK, in this case Germany as that is where our relevant company is established and is purchasing the service from. The vendor is not established/VAT registered in Germany. I was just interested to see if there were any known invoicing requirement for UK companies as even for UK invoicing there was previously a requirement to state "reverse charge" where applicable. Anyhow, thanks for your help!

Hi Jay Thanks very much for your response! So I understand that it is no longer a requirement to state "reverse charge" on UK invoices. I know that this is an HMRC forum, but on on the basis that the PoS is Germany, wouldn't a UK entity theoretically be required to follow German/EU invoicing rules? I don't follow that the TDD service would be subject to UK VAT when we have a fixed establishment in Germany as I think our Germany establishment would clearly be deemed to be more closely connected to the service than our UK business establishment (leaving aside the land-related argument). Thanks, I'm in general agreement with the rest of your points.

Hi, We are a UK LTD company VAT registered and established in both the UK and Germany. We purchased a technical due diligence service, in relation to a property we are purchasing in Germany. This service was purchased from another UK LTD company. The invoice received makes no mention of VAT. The vendor claims that is because they are not VAT registered in the EU. But in this case, should the invoice not state "reverse charge", or this not necessary? As I thought it was both a UK and EU requirement to state "reverse charge" clearly as necessary, then the vendor wouldn't have a leg to stand on. As the place of supply is Germany, would the UK vendor have to follow EU invoicing obligations? Is there any risk in general of, accounting via the RC where it doesn't say so on the invoice, say for example if the PoS was UK?