Post-Brexit, is it an EU requirement that EU VAT registered customers of a GB vendor have the customer’s EU VAT registration number shown on invoices from the GB vendor (where the GB vendor is not EU VAT registered)?
If we do include it on an invoice, are we obliged to check the validity of the EU VAT number?
Apologies you haven’t had a reply sooner. With this it would be best for you to check with HMRC to make sure you are complying correctly. It may be worth seeking advice from an Accountant.
Once you are sure of the procedure we can then assist you if you need help with how to enter this into QuickFile
You don’t say if you are exporting goods or selling services. Most goods being exported can be zero rated. Services are different and the VAT treatment will depend on whether you are selling to consumers (B2C) or to businesses (B2B) - and the rules can differ depending on the exact nature of the servce.
Here are the links to the HMRC pages on exporting goods from the UK:
And for services: Work out your place of supply of services for VAT rules - GOV.UK
Services in particular can be complicated, so you might want to check with your accountant.
Thank you for the replies. Goods B2B. I am not interested in UK VAT rules. I know those sufficiently. I am asking for community knowledge regarding the requirements that EU countries have of their EU-residing companies and whether an EU VAT regulation states that the EU VAT number of an EU buyer must be put on sales invoices from companies outside of the EU, who are not EU VAT registered (i.e. zero rating the VAT). We have had requests to do this. To me, it is like insisting a USA supplier put our GB VAT number on a sales invoice to us; it is not necessary. Just as it is not necessary for us to put a USA customer’s EIN on a sales invoice from us to them.
However, it does not matter, thank you; going forward we will just gather the EU VAT and EU EORI number of customers, where they exist, and include them on our zero VAT rated invoices using the customise invoice tool in QF, regardless. It should satisfy. It is just a shame that QF insists on the wording, ‘client’. Sounds like ‘personal services’.