Data Recovery Jobs Uk
Should I or shouldn’t I charge vat to a vat registered business in Ireland.?
I am a small VAT registered business located in the UK.
I have a data recovery job for a business located in Ireland, they are sending the disks to me here in the UK. I will complete the job in the UK and return the recovered data and disks to them in Ireland.
It seems like you are providing a schedule 5 “consultancy” service. To concur with the above, if your customer is VAT registered in Eire they must account for the VAT using the reverse charge mechanism. If they provide you with a valid Irish VAT number (this should be quoted upon your invoice) it will enable you to zero rate the supply to them. Your customer must then account for the VAT via their Irish VAT return. Please note that as of Oct 2007 there has been a requirement to provide a reference on the invoice as to what the VAT treatment should be. Customs do not prescribe this but it should be along the lines of “subject to the reverse charge in the country of receipt”.
If the customer is not VAT registered in Eire, or is based in Northern Ireland, UK VAT should be charged at the standard rate.
Working from home in the UK