– see also Imported services

Anti-avoidance, telecommunications services

Carousel fraud

Conditions not met

Entries on UK return

Erroneous payment of VAT by customer

Exempt supplies

Flat-rate scheme

Carousel fraud supplies


Foreign businesses and supplies of staff

Gas and electricity supplied by persons outside UK


Tax point


General provisions


Imported services


Non-business purpose

Value of group supplies using overseas number


Legal services

Liability to VAT of the supplier of services

Loss of right to reclaim VAT paid

Non-application: possible penalty

Partial exemption: attributing input tax

Payment of tax to service supplier rather than to tax authority

Principle of fiscal neutrality

Principle of legal certainty

Refusal to grant the supplier of services a refund of the VAT

Right to deduct input tax

Failure to comply with formal but not substantive requirements

Incorrectly prepared invoice

Intra-Community acquisition of goods

Liability for acquisition tax

Omission from invoice of mandatory particulars

Requirement to hold invoice

Time limit

Sale of immovable property by judgment debtor in insolvency proceedings

Services to which UK applies reverse charge

Supplier insolvent

Time of

Reverse charge: imported services

Transactions with same legal entity