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Overseas issues (Place of supply (Services (B2B, customer is based,…

- - - - Reverse charge on VAT
    - - No VAT account and 0 rate sales only in box 6
- - - - Supply goods zero-rate
      - Seller makes no entries in box 1 to 4
      - Enter the value of sales in box 6 & 8
    - - Vat reg buyer will pay sales price excl Vat
      - Enter output tax in box 2 & input Vat in box 4 = nil
      - Enter VAT exclusive price of goods in Box 7 & 9
  - - - enters in box 1
      - Enters VAT-exclusive price in box 6
    - - Pays VAT-inclusive price no enters
      - UK business have high level of sales, reg for VAT in different country