CJ / VAT EC Sales List

[ajbajb]

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Hi all

Struggling to get my head around CJ and the new VAT regulations at the moment - do my payments from CJ classify as supplied goods to EC member staes and should therefore be included in box 8 of my VAT return, and on the EC Sales List Form 101, or neither, or something else?!

Help much appreciated...

ajbajb

[pollensa]

Hi,

as I understand it you do NOT put them in box 8 as this is only for Goods - see HMRC - revised notice 725HM Revenue & Customs

As affiliates we supply Services.

"16.6 Do I include the value of intra-EC supplies of services in box 8 of the VAT return?
No. The value of services supplied or acquired should not be included in boxes 8 or 9 of your VAT Return. These boxes should only be used to record intra-EC supplies / acquisitions of goods and related costs."

but they do need to go in the EC Sales List & marked as a Service. See section 17 of the notice 725.

This also now applies to earnings from Amazon & Google Adsense & anyone else in the EU but outside of the UK.