Charge VAT on contract software development to Germany?

[ashleymoran]

Would this be a good time to mention intra-ec sales lists ?

no!

oh go on then, i can stand one more complication

http://customs.hmrc.gov.uk/channelsP...yType=document

Customs and Excise told us some years ago to fill these out. So we did.

A few years ago I forgot to do one. They rang up and said "where is it". In the ensuing conversation they then said "oh no you mustn't fill those in". Apparently it is for services related to physically exported goods or some such.

It might be useful to find out whether your operations need to be reported on one of these or not (I doubt they do...).

I'm a bit baffled how the people who rang you up asking for a sales list then decided you shouldn't send them one... in the same phone call! Did they know what they were talking about?

Since I won't supply any goods, or even send information on CD, I assume this won't apply to me. I might just wait for them to ring up an ask for it...

[Joe Black]

Would this be a good time to mention intra-ec sales lists ?

http://customs.hmrc.gov.uk/channelsP...yType=document

Customs and Excise told us some years ago to fill these out. So we did.

A few years ago I forgot to do one. They rang up and said "where is it". In the ensuing conversation they then said "oh no you mustn't fill those in". Apparently it is for services related to physically exported goods or some such.

It might be useful to find out whether your operations need to be reported on one of these or not (I doubt they do...).

EC Sales Lists, I remember those. Nice to see my efforts were not to waste...

[ashleymoran]

EC Sales Lists, I remember those. Nice to see my efforts were not to waste...

You wrote the web app?

[ASB]

I'm a bit baffled how the people who rang you up asking for a sales list then decided you shouldn't send them one... in the same phone call! Did they know what they were talking about?

These things were all a bit more informal than VAT returns. The original "you must send us some" came around because I was filling in the "sales to EC box" on the VAT return. They simply started sending them to me, so I simply filled them in and sent them back.

At the point I had failed to send one (presumably by this time the record is flagged up as normally sending them and the inter EC sales in non zero) they rang up. They wanted to know whether I had changed to wanting to submit EC sales data electronically. I said "no, but what's it all about anyway" hence the ensuing conversation.

I imagine that they were right (in any event they confirmed it in writing) because they were not the regular VAT office. It was some specialist central unit dealing specifically with inter EC sales.

[ashleymoran]

I think you need:

Your VAT number
Your clients German VAT identifier (the german equivalent)

And something to say under what regulation it is exempt.

http://customs.hmrc.gov.uk/channelsP...E_PROD1_027711

Thanks!!! I would never have realised that.

VAT is a pain however remember you can claim back your VAT on the stuff you buy! Accountant can advise better.

Julian

Say I am VAT registered, and end up doing all my work to Germany. What if then, I'm buying loads of computer hardware, services etc that carry VAT. I'll be claiming refunds all the time because I will be charging 0 VAT. Is that considered "cheating" VAT? Or is anyone entitled to register and do this?