Reverse charge

I am supprised that reverse charge suppliers are included in the sales on the VAT return.
Is this normal?

Yes. There are several types of reverse charge purchases but they all put their VAT in box 1 (sales) as well as box 4 (purchases), the two will generally cancel out.

Reverse charges for the purchase of services from overseas will also list the net in box 6, domestic CIS reverse charge transactions won’t.

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