The invoices for Google Ireland are loaded as reverse VAT and seem to work correctly.
However, in the VAT reporting these are shown as ‘Box 9’ and HMRC advise this is being incorrectly reported in our VAT submissions see below).
What is the correct way to account for these in QF so the reporting is correct?
Box 9 total value of all acquisitions of goods and related costs, excluding any VAT, from other EC
the total value of all acquisitions of goods from VAT-registered
suppliers in other EC member states
and directly related costs, such as freight and insurance, where these
form part of the invoice or contract price, but leave out any VAT.
You must include the value of supplies such as:
acquisitions made within the return period in which the tax point occurs
goods installed or assembled in the UK where those goods have been dispatched from another EC member state
However, you do not include in box 9 the value of any of the following:
the goods themselves when you are supplying processing work
services related to acquisitions that have been invoiced separately
separate supplies of services
Remember: figures entered in this box must also be included in the box 7 total.
You will need to look at the Place of Supply VAT Notice 714A to establish where VAT is payabale on the services from Amazon