Autonomo invoicing non VAT-registered UK charity
Jan 27th 2020, 2:12 pm
#1
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Joined: Jan 2020
Posts: 1
Autonomo invoicing non VAT-registered UK charity
Hi,
As the title suggests, I'd like to seek some advice regarding my VAT responsibilities as a Spanish autonomo invoicing a UK charity. My understanding is that for intra-community operations, I am not required to charge VAT/IVA, and I can instead apply the reverse charge rule - whereby my client is responsible for paying the VAT themselves, in their own country. However, this method relies on both myself and my client being VAT registered - something that hasn't been an issue... until now! I have recently taken on a new client who is a UK registered charity, with no VAT/VIES number. Without a VAT number, the autonomo guides I've read say I need to apply Spanish VAT to this client's invoices, but having checked with the HMRC, the service I provide the client (advertising) is a zero rate VAT service. Hence, I'd like some confirmation on what the situation is in this case, and how I report this correctly with the 303, 349 and 390 forms.
Thanks in advance for any help!
As the title suggests, I'd like to seek some advice regarding my VAT responsibilities as a Spanish autonomo invoicing a UK charity. My understanding is that for intra-community operations, I am not required to charge VAT/IVA, and I can instead apply the reverse charge rule - whereby my client is responsible for paying the VAT themselves, in their own country. However, this method relies on both myself and my client being VAT registered - something that hasn't been an issue... until now! I have recently taken on a new client who is a UK registered charity, with no VAT/VIES number. Without a VAT number, the autonomo guides I've read say I need to apply Spanish VAT to this client's invoices, but having checked with the HMRC, the service I provide the client (advertising) is a zero rate VAT service. Hence, I'd like some confirmation on what the situation is in this case, and how I report this correctly with the 303, 349 and 390 forms.
Thanks in advance for any help!
Jan 28th 2020, 8:06 am
#2
Joined: May 2006
Location: Galicia
Posts: 3,140
Re: Autonomo invoicing non VAT-registered UK charity
Unfortunately you will not find many members on the is forum who have run or have run a business.
I have and understand that the Spanish regulations state that VAT is charged on all but a few items.
I personally have not issued an invoice to any UK charities.
Here is what the EU say on the matter of charging VAT between different countries.
https://ec.europa.eu/taxation_custom...icing-rules_en
Maybe you should ask your gestoría and or the local tax office. The gestoría should have contacts within the tax office who will help them answer your question.
I have and understand that the Spanish regulations state that VAT is charged on all but a few items.
I personally have not issued an invoice to any UK charities.
Here is what the EU say on the matter of charging VAT between different countries.
https://ec.europa.eu/taxation_custom...icing-rules_en
Maybe you should ask your gestoría and or the local tax office. The gestoría should have contacts within the tax office who will help them answer your question.
