Have Tax Questions? Ask a Tax Expert for Answers ASAP
Hello, I am one of the experts on Just Answer and pleased to be able to help you with your question.
Inter EU sales are, in general terms, subject to VAT at the standard rate unless the supplies are reduced-rated eg utilities or zero-rated eg travel or possibly exempt eg medical.
I do hope that you have found my reply of assistance.
There is no question that inter EU sales are subject to VAT at the appropriate rate. Even if the reverse charge is operated this is still the case.
On the contrary, I am well aware of the inter EU sales rules and the VAT Notice quoted appears to be mainly quoting the procedure where the reverse charge is operating, a common enough procedure in this area. If the VAT Inspectors find that you are operating outside the reverse charge envelope and not charging the tax they will eat you for breakfast.