I'm hoping someone has come accross this as I have this month with 2 seperate clients.
They both bought software from a USA & Canad supplier respectively.
Both invoices were in Sterling with VAT @20% added and both give a supplier's VAT reg no beginning 'EU'. Neither asked for my clients VAT reg no.
Both clients thought they could reclaim this and one was not pleased when I disallowed it as the amount was significant.
Discussing at my local branch meeting the concencus was that I could treat it as a 'reverse charge' but I'm not convinced.
HMRC website is not much help and when I Googled the EU reg number I got some forum in Spansih going back to 2013 - but it seems someone there had the same query.
I'd like to be absolutly sure when I go back to my disgruntled client but I've never seen this befoe in nearly 20 years of doing VAT!
Thanks for any help forthcoming!
Peter The Bookkeeper