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field500
#1 Posted : 14/06/2018
Joined: 2/24/2018(UTC)
Posts: 74

Hi

We are going to invoice an EU based company for services we have provided in relation to a feasibility study for a proposed land development.

We have obtained their EU VAT number, so will be zero rating the invoice.

Question is really about making an entry in Box 8 on the VAT return - we assume this will trigger the requirement to complete a ESL return?

And if this is the case, will there be a monthly requirement to complete an ESL return, even if there are no further EU Sales?

Many thanks
Simon
Trevor Steel
#2 Posted : 29/06/2018
Joined: 4/3/2018(UTC)
Posts: 11
Organisation: Aneurin Bevan University Local Health Board

Was thanked: 5 time(s) in 5 post(s)
Where is the land? Section 7 of notice 741A shows land-related services as an exception to the general place of supply rules. Therefore if the land is in the UK, I would have thought that the place of supply is the UK?

Box 8 is "total value of all supplies of goods and related costs, excluding any VAT, to other EC member states". So even if the land is elsewhere in the EU, I don't think you need to complete box 8, as you've only supplied services?

The ESL applies to both goods and services, so if the land is elsewhere in the EU you may still need to complete one. However, if it is a one-off transaction, you can ask HMRC to then stop sending them - see: https://www.gov.uk/guida...-to-report-your-eu-sales
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