How to account purchase invoices, if supplier has EU VAT number but not from the EU

Accounting
1

Some suppliers have EU VAT numbers but not based in the EU, e.g. Australia. Their EU VAT number starts with EU-1234…
Their invoice contains 0% VAT therefore.
Does anyone know how to account them in QuickFile correctly?

Our accountant suggests there should be a separate category for this: Purchase
of Service outside the EU, because

  • if we register it as EU purchase, that is not true since the company is based in Australia
  • and also if we register it as out of scope for VAT, it won’t be included in the VAT return, so that’s not a good option either.

thank you, Zsolt K

2

Hi @stilldesign

I’ve had a look around this topic to try and advise the best I can (I’m not an accountant). An invoice displaying an ‘EU’ VAT number is for a non-EU based business but is required to charge VAT under the MOSS rules.

This guide may help:
http://community.quickfile.co.uk/t/what-is-vat-moss/8919

But your accountant would be the best one to advise on this as they would know the situation and your business.