Completing a VAT return: guidance for businesses that trade worldwide

Most services supplied to customers who belong outside the UK are to be treated as outside the scope of UK VAT. In this situation, the sale is “VAT free” and the only entry required on the UK VAT return is the value of the sale in Box 6 [box 6]. A business customer, and particularly those in the EU, may need to account for VAT in their local country via applying the reverse charge. However, a UK supplier no longer has to include language such as “customer may need to apply the reverse charge” on their sales invoice. It’s also the case that since 1 January 2021, an EC Sales List is not required in respect of services supplied to VAT registered customers belonging in other EU countries (but there is an exception for suppliers based in Northern Ireland).

Source Crowe