[en] UK VAT set up in RamBase
[en] For VAT purposes, the most important date is 1 January 2021, because that’s when:
[en] EU VAT reporting rules changed. Trade with the EU became imports and exports
[en] Boxes 2, 8, and 9 became mostly irrelevant for GB businesses. Boxes 2, 8 and 9 are now only relevant for Northern Ireland (goods trade with EU).
[en] Imports/exports replaced EU “acquisitions/supplies” for UK (except for Northern Ireland).
[en] Purchase of goods – Domestic within UK
[en] Purchase of goods within Great Britain or Northen Ireland. Use VAT code 15, 16, 17 or 18. Sale will show in Box 7 (Net value) and VAT in box 4 (reclaim - ingoing VAT).
[en] Purchase of services – Domestic within UK
[en] Purchase of services within Great Britain or Northen Ireland. Use VAT code 23, 24, 25 or 26. Sale will show in Box 7 (Net value) and VAT in box 4 (reclaim - ingoing VAT).
[en] Import of goods - UK
[en] Goods imported (regardless of if from an EU county or from a non-EU country) to the UK - use Postponed VAT accounting (PVA).
[en] Add VATREF=EUPURC to VATcode 56. VATcode 56 will then have VATREF=EXPPURC and EUPURC. Use VAT code 56 (standard rate), 57 (reduced rate), 54 (zero rate) or 55 (exempt). Purchase show in box 7 (Net value). Postponed VAT accounting, repost to VAT code 52 (standard rate) or 53 (reduced rate). Purchase show in box 7 (Net value) and VAT in box 1 (import – outgoing VAT) and 4 (reclaim – ingoing VAT).
[en] ctivate VATcode 52 and 53 where we set up reverse charge.
[en] Import of services - UK
[en] Import of services (regardless of if from an EU country or from a non-EU country) to the UK – use VAT code 46 (standard rate) or 47 (reduced rate). Purchase show in box 6 (Net value) since import of services are subject to reversed charge. VAT in box 1 (import – outgoing VAT) and 4 (reclaim – ingoing VAT). Box 7 is purchased goods only.
[en] Acquisition of goods – Northen Ireland
[en] Goods supplied from an EU country to Northern Ireland are treated as an intra-EU acquisition of goods. Northern Ireland continues to follow EU VAT rules for goods after Brexit.
[en] Goods imported to Northen Ireland from an EU country. Use VAT code 35 (standard rate), 36 (reduced rate) or 37 (zero rate). Purchase show in box 9 (Net value), box 7 (Net value), box 2 (VAT due to EU acquisitions – outgoing VAT) and box 4 (reclaim ingoing VAT).
[en] Import of goods – Northern Ireland
[en] Goods imported to Northen Ireland from a non-EU country. Use VAT code 56 (standard rate), 57 (reduced rate), 54 (zero rate) or 55 (exempt). Purchase show in box 7 (Net value). Postponed VAT accounting, repost to VAT code 52 (standard rate) or 53 (reduced rate). Purchase show in box 7 (Net value) and VAT in box 1(import – outgoing VAT) and 4 (reclaim – ingoing VAT).
[en] Acquisition and import of services – Northen Ireland
[en] Services received from EU or non-EU supplier to Northern Ireland. For acquisition (import) of services into Northern Ireland, the treatment follows the standard UK reverse charge rules — the same as for Great Britain.
[en] Import of services to Northen Ireland from an EU country or a non-EU country. Use VAT code 46 (standard rate) or 47 (reduced rate). Purchase show in box 6 (Net value) since import of services are subject to reversed charge. VAT in box 1(import – outgoing VAT) and 4 (reclaim – ingoing VAT). Box 7 is purchased goods only.
[en] Sales of goods – Domestic within UK
[en] Sale of goods sold within Great Britain or Northen Ireland. Use VAT code 01, 02, 03 or 04. Sale will show in Box 6 (Net value) and VAT in box 1 (outgoing VAT).
[en] Export of goods - UK
[en] Sale of goods sold to an EU country or to a non-EU country. We move VATREF=EUSALE from VAT code 30 to VAT code 40. Use VAT code 40. Sale will show in Box 6. No VAT.
[en] Sales of services – Domestic within UK
[en] Sale of services sold within Great Britain or Northen Ireland. Use VAT code 08, 09, 10 or 11. Sale will show in Box 6 (Net value) and VAT in box 1 (outgoing VAT).
[en] Export of services - UK
[en] Sale of services sold to an EU country or to a non-EU country. Use VAT code 41 (zero rate) or 42 (exempt rate). Sale will show in Box 6. No VAT.
[en] Dispatches of goods– Northern Ireland
[en] Sale of goods sold to an EU country. Use VAT code 30. Sale will show in box 6 (Net value) and box 8 (Net amount).
[en] Export of goods– Northern Ireland
[en] Sale of goods sold to a non-EU country. Use VAT code 40. Sale will show in Box 6. No VAT.
[en] Export of services – Northern Ireland
[en] Sale of services sold to an EU country or to a non-EU country. Use VAT code 41 (zero rate) or 42 (exempt rate). Sale will show in Box 6. No VAT. Box 8 is not used for services (even to EU customers).
[en] UK VAT return
[en] The current VAT return will be valid in RamBase to and including VATPERIOD:202601. (Internal: SCV/72787) The updated VAT return will be valid in RamBase from VATPERIOD:202602. (Internal: SCV/84060)
