Quick VAT question

[Kate.Dot]

Hi all,

Someone at Askaboutbusiness.com thought I might be more likely to get an answer for this here...
I've done some freelance copywriting for someone in the UK, does anyone know what the story with invoicing them is? Do I charge the usual 21%?

 

[John Conlon]

Copywriting is an advertising service. For 2009 it is what is called a Fourth Schedule service. The VAT treatment is as follows

You invoice at 0%.
You state on your invoice that VAT is being accounted for by the customer on the reverse charge basis.
They then treat the VAT as follows

Calculate VAT at UK rate

Add this to their sales VAT.

Claim deduction in purchases VAT..

Hope this helps

John Conlon

[broken link removed]
The cust

 

[Domo]

Treatment as above if the supply is to a UK business which is VAT registered in the UK. To treat as above you need to have their VAT number.

If the service is supplied to a private individual who is not VAT registered, you must charge Irish VAT.