I have received on an invoice from a (German company) for training. So I have to fill in a special vAT declaration at the end of the third quarter (because I apply the exemption rule).I assume I should use box 75 (Amount of intra-Community services with reverse charge) or should I use box 76 (amount of other transactions for which the declarant must pay vAT)?
For a course/training, I need to use 21%.
Who can help me with this?
Thanks in advance!
Pat
75 seems correct to me (based on your description). Have you seen the video from special vAT declaration in the learning center?
I had to do that two years back, but I'm no longer there.
Dear Sir/Madam,
Thank you in advance for your answer. I wasn't sure whether a training course was a service. I watched the video again and it is a service.In any case, I have emailed the company with the question of receiving an invoice with vAT for the training course. This was the case last year. I hope they will correct it, as that will save me some work.
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.
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