I purchased goods from Germany for my business, but I believe the company are mainly a retail outlet, so rather than take my VAT number and zero rate the purchase, they charged VAT at the German rate and supplied a VAT invoice. I understand I can reclaim that VAT through the EVR, but that’s not my issue.
How do I account for this on my VAT3 return? I know I include the ex-vat value in the E2 ‘total goods from other EU countries’ box. If the VAT had been zero rated, I’d have self-accounted for VAT at the Irish rate in T1 and reclaimed it in T2. Do I do that anyway, even though I’ve paid VAT for the purchase in another country? Or do I just include it in the E2 box?
If anyone has any insight, I'd appreciate it, as any example I’ve found only covers the zero-rated scenario. Thanks.
How do I account for this on my VAT3 return? I know I include the ex-vat value in the E2 ‘total goods from other EU countries’ box. If the VAT had been zero rated, I’d have self-accounted for VAT at the Irish rate in T1 and reclaimed it in T2. Do I do that anyway, even though I’ve paid VAT for the purchase in another country? Or do I just include it in the E2 box?
If anyone has any insight, I'd appreciate it, as any example I’ve found only covers the zero-rated scenario. Thanks.