VAT RTD and exempt services from EU

bizman

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We receive exempt services (bank charges) from an EU country.

When self accounting for these services we obviously don't count this in T1/T2 on the VAT return, we've been putting the value of the services in ES2.

When filling the RTD for these services, 300 euro in total for the accounting period, is the following correct?

- Under 'Have you made supplies of Goods and/or Services?', 300 in E3

- Under 'Acquisitions from the European Union, including Northern Ireland', 300 in E4

- Under 'Other Deductible Goods and Services (Irish or Intra-EU acquisitions & Non-EU Imports)', 300 in E6
 
You are supposed to self account for intra community acquisitions by including them in T1 and (if deductible) in T2 - that’s what self accounting is.

The other entries effectively are for statistical purposes to track the level of intra community trade. I’m not sure what the actual answer to your OP is unfortunately, haven’t looked at those boxes on a VAT return in years.
 
You are supposed to self account for intra community acquisitions by including them in T1 and (if deductible) in T2 - that’s what self accounting is.

Yes that's what we've been doing, these are exempt services so don't go into T1/T2 as there's no VAT on them.
 
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