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Old 22nd May 2009, 06:36
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Whirlygig

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Join Date: Feb 2003
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Slightly off-track but to clarify things for jofm5:-

Intrastat forms are completed (along with the EC Sales List) for goods exported to another EU country. If you were selling services, then you would have had no need for those forms. The Intrastat form will show a code for the type of goods exported and there is a humungous manual which lists all the codes.

If a UK VAT registered business undertakes a service in this country, then VAT should be charged; it matters not where the customer is based or whether they are VAT registered.

If a UK VAT registered business undertakes a service in another EU country, then the VAT rules of that country are applicable. So, if you go to Germany and your business undertakes a service for a German MWST registered business, there is no VAT chargeable provided you fall below the German turnover limits for registration. As soon as your turnover goes above that limit, you must register for MWST (German VAT).

Cheers

Whirls
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