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[Daniel Powel]

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Hi Nick,

Can you just drop me an email? I will get in direct contact with them and they give you a hand.

Cheers,

dpowel@cj.com

[pollensa]

Has anyone actually received a May invoice yet?

I've just checked my payment history for May 19th & similarly the VAT shown is only about 11% of the total so I'm assuming that we'll get 2 self-billing invoices one to the UK company with the commission that is VAT-able & the rest to the Irish company for an amount plus 0% VAT.

I received the invoice dated 30th April on 1st June which was later than usual.

[pollensa]

Although I am not a VAT or Tax expert, having a self-bill invoice for a UK registered company where part of the invoice is not subject to UK VAT seems a little unusual especially when a proportion of the earnings should actually be attributed to the Irish company anyway.

Currently I have a CJ self-bill invoice where part of the earnings may not even be from the company that the invoice is made out from. This strikes me as being wrong and I have asked my accountant for his opinion on this. If a part of the payment is supposed to be from the Irish company, why is not quoted as such on the invoice? or a separate invoice generated?

I'm not an accountant either but I've had to spend a lot of time understanding this as I have several EU customers & I am pretty sure this is wrong. A self-billing invoice is actually an invoice from us TO CJ. If we bill a UK company we MUST charge VAT. Do post here when you get a response, Nick. Thanks.

[pollensa]

I've just received my first self-billing invoice with the Irish Billing address. Based on how I've been advised to bill my other customers in Europe this should include the VAT No. of the customer ie CJ, in order for us to NOT charge the VAT. However the VAT No. is MY VAT no. & not CJs. Also according HMRC rules "you will need to include one of three references – a reference to the relevant article in the EC Directive, a reference to the relevant UK legislation, or any other reference indicating that the supply is exempt, or subject to the ‘reverse charge’. "

Google Adwords do this when charging from Ireland to UK customers.

The CJ invoice doesn't look right to me.

[retrolink]

I'm not an accountant either but I've had to spend a lot of time understanding this as I have several EU customers & I am pretty sure this is wrong. A self-billing invoice is actually an invoice from us TO CJ. If we bill a UK company we MUST charge VAT. Do post here when you get a response, Nick. Thanks.

I did get a response from CJ finance (contacting by Ask A Question is probably best for tracking) within a few days and they did send me 2 replacement invoices (1 IRE, 1 UK) to replace the individual UK invoice (a combined UK and IRE invoice) that was incorrectly sent by their system. These invoices seemed good (except for the CJ VAT number possibly - see below) and had the EU directive statement at the top of them.

I've just received my first self-billing invoice with the Irish Billing address. Based on how I've been advised to bill my other customers in Europe this should include the VAT No. of the customer ie CJ, in order for us to NOT charge the VAT. However the VAT No. is MY VAT no. & not CJs. Also according HMRC rules "you will need to include one of three references – a reference to the relevant article in the EC Directive, a reference to the relevant UK legislation, or any other reference indicating that the supply is exempt, or subject to the ‘reverse charge’. "

Google Adwords do this when charging from Ireland to UK customers.

The CJ invoice doesn't look right to me.

I've just received my first self-billing invoice via the automated system as well, as opposed to the manual ones I was sent a few weeks ago. What was interesting for me was that the UK invoice has:

"Not subject to Irish VAT, Article 56, EU Council Directive 2006/112/EC refers"

in the first few lines of the invoice and the Irish invoice simply misses it out. Big error I think.

So Pollensa seems to be correct (please ask your accountant if you are in any doubt) that none of the 3 possible references for HMRC VAT purposes are present on the Irish invoice. I am sure this will be sorted out by CJ soon, but it's a relatively simple ommission that seems absolutely vital for VAT purposes.

As for the lack of CJ VAT number in the self-billing invoice, it does seem strange as my other self-bill invoices from other companies do include the VAT number. I'll ask my accountant anyway and would suggest that others do the same if in any doubt.

I've sent CJ an email already, but I'll follow it up thanks to Pollensa's comments and what I've seen in the VAT guidelines recently.

Cheers,

Nick

[Daniel Powel]

Hi Nick, Pollensa,

Thank you for posting. I just wanted to let you know that I will be catching up with our Finance team.
I will post back shortly once I've more information.

Thank you,
Daniel Powel
dpowel@cj.com

[pollensa]

Any news on this please? I raised a ticket a week ago & have had no reply apart from the fact that it was passed on to Finance & then nothing...

[Daniel Powel]

Hi,

I'm very sorry for the delay in getting back to you. Currently I'm urgently chasing to get you the assistance you need. I'll get back to you shortly.

Thank you,
Dan

[Daniel Powel]

Hi Nick, Pollensa,

Thank you for your patience. Hopefully I can answer some of your questions clearly.

As I can tell there are three main questions.

-Different entities on one invoice: The old and new entities should not be on the same invoice. There was an invoice sent out for April invoice (sent in May) which included both. This was a mistake and we issued replacements which would have been separate.

-EC Directive: The April invoice (sent in May) for the new entity did not include two of the three necessary references. Going forward the ValueClick Irish VAT number and the publisher VAT number will be included.

Matching invoices to reporting: This can be done but it does require a bit of work. This is not ideal and we are looking to change this with future product releases. If you require any assistance or simply would like us to do it for you, we would be happy to break it down for you and send it over.

If you did not receive any invoices or you need ones reissued to reflect the necessary information, please let me know and I will have them generated and forwarded over to you right away. If you have particular questions about itemisations on your bill, I can certainly walk you through that as well.

Please let me know if this helps. I'd like to offer any help we can to make this a smoother process for you.

Thank you,
Dan
dpowel@cj.com

[pollensa]

-EC Directive: The April invoice (sent in May) for the new entity did not include two of the three necessary references. Going forward the ValueClick Irish VAT number and the publisher VAT number will be included.

Can you confirm that the invoice will also include a reference "indicating that the supply is exempt, or subject to the ‘reverse charge’. " ? We need to have something that explains why we, affiliates, who are registered for UK VAT are charging zero VAT.

If you did not receive any invoices or you need ones reissued to reflect the necessary information, please let me know and I will have them generated and forwarded over to you right away.

Please can new invoices be generated & sent to me. Legally they ought to be reissued for any of your affiliates that are VAT Registered.

Thanks.

[Daniel Powel]

Invoices from June will say: "Not subject to Irish VAT, Article 56, EU Council Directive 2006/112/EC refers"

Can you drop me an email confirming the correct email address and account number. I know we've emailed before, but I'd just like to make sure.

Thank you,
Dan
dpowel@cj.com

[pollensa]

Daniel,

I have just sent you an email.

But I don't think that the reference to Article 56 & Irish VAT is appropriate for our invoices. It is more appropriate when CJ bills the merchants. I'm not going to list it all here but have put it in an email to you. It all refers to "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax" which is massive!

[Daniel Powel]

Hi,

Sorry for the delay in my response. I have still not received your email. Did you send it to dpowel@cj.com?

Also, I am checking on your other point and hope to get back to you shortly.

Thanks,
Dan

[pollensa]

Hi,

Sorry for the delay in my response. I have still not received your email. Did you send it to dpowel@cj.com?

Hi, I did send it there on Thu 02/07/09 16:07 & received an automated out of office reply from you so it must have arrived - perhaps check your spam!

[Daniel Powel]

Can you PM me your email address?

Thanks,
Dan