Facebook advertising VAT

What’s the correct way to handle VAT for Facebook advertising? I don’t buy advertising from them very often so last time I did it was before the change in Brexit rules and I put that one through with a reverse charge. Facebook’s address on the invoice is Dublin, Ireland.

Hi @SteveTheB

There is often a clue on the invoice as to whether you need to reverse charge the VAT - with it being Ireland then it would count as purchasing a service from outside of the UK and so therefore reverse charge will apply.

Please see the .gov website for details: Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland - GOV.UK

If you are unsure then you may be best to speak with an accountant

This is still the correct treatment. If you are VAT registered, they should not be charging you VAT and you then put the invoice through as reverse charge expenses. If they are charging VAT (if, for instance they don’t realise you are a business, and think you are a B2C customer), then you reverse charge the gross amount.

Even when we were in the EU there’s never been a difference in treatment for services purchased from EU vs non-EU - if the supplier is outside the UK and the service “place of supply” is within the UK then the reverse charge applies.

Goods were handled differently for EU vs non-EU but services were (and still are) the same.

Thank you. That was very helpful.

Thanks for the clarification.

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