VAT accounting - reverse charge question.

[TheCyclingProgrammer]

Don't take this as gospel, but if you're contract is with the agency and you are invoicing the agency, you would charge them UK VAT as normal as the place of supply is the UK.

The agency would then deal with the reverse charge on their supply to the end client. Or more precisely, the supply from the agency to end client would be outside the scope of UK VAT so the agency simply wouldn't charge VAT (it's not quite the same as zero rating as its not a taxable supply) and the client would handle the reverse charge.

[Boo]

Hi,

Last time I had a foreign (EU) client, the agency was foreignian (EU) as well. Under those circumstances the situation re the VAT reverse charging is plain : you reverse charge the VAT which means it shows up as zero on the invoices.

This time, however, MyCo (UK VAT registered) has a contract through a (UK VAT registered) agency with a client who are VAT registered in another EU country.

So my question is : do my invoices to the UK agency have VAT added in the usual way, or is it reverse charged ?

Thanks,

Boo