{"id":21384,"date":"2021-08-19T16:35:47","date_gmt":"2021-08-19T15:35:47","guid":{"rendered":"https:\/\/bigredcloud.com\/?post_type=docs&#038;p=21384"},"modified":"2022-11-14T12:13:33","modified_gmt":"2022-11-14T12:13:33","password":"","slug":"purchases-from-eu-countries","status":"publish","type":"docs","link":"https:\/\/bigredcloud.com\/en\/documents\/purchases-from-eu-countries\/","title":{"rendered":"Purchases From EU Countries"},"content":{"rendered":"<p><iframe loading=\"lazy\" class=\"lazy-loaded\" title=\"vimeo132437445\" src=\"https:\/\/player.vimeo.com\/video\/132437445?autoplay=0&amp;autopause=0\" width=\"600\" height=\"360\" allowfullscreen=\"allowfullscreen\" data-lazy-type=\"iframe\" data-src=\"https:\/\/player.vimeo.com\/video\/132437445?autoplay=0&amp;autopause=0\"><\/iframe><\/p>\n<p>VAT is not charged on purchases from other EU countries when you supply your VAT Registered Number to the vendor. \u00a0However, you are required to keep records of these purchases and record Notional VAT as if the goods were purchased domestically. \u00a0The example below shows the implications of this for your record keeping.<\/p>\n<p>Assume that you have purchased \u20ac200 of goods from Spain. \u00a0Assume also that your domestic VAT rate for these goods would be 21%.<\/p>\n<p>The actual transaction that took place can be summarized as follows:<\/p>\n<p><strong>A. Total amount of purchase: \u20ac200.<\/strong><\/p>\n<p>Total VAT Applicable: 0.<\/p>\n<p>Net Purchases @ 0%: 200.<\/p>\n<p>Net Purchases @ 21%: 0.<\/p>\n<p>However, the record of the transaction you are required to keep is as follows:<\/p>\n<p><strong>B. Total amount of purchase: \u20ac200.<\/strong><\/p>\n<p>Total VAT Applicable: 42.<\/p>\n<p>Net Purchases @ 0%: 0.<\/p>\n<p>Net Purchases @ 21%: 200.<\/p>\n<p>When you select the VAT Type \u2018Other EU\u2019 the Total for the Invoice does not include the VAT element. \u00a0The amount owed to the supplier is unchanged but the amount of Notional VAT is recorded for the VAT Reports and is reported separately in the Purchases Book Vat Analysis reports in the accounting software.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>VAT is not charged on purchases from other EU countries when you supply your VAT Registered Number to the vendor&#8230;.<\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"doc_category":[209],"doc_tag":[],"class_list":{"0":"post-21384","1":"docs","2":"type-docs","3":"status-publish","5":"doc_category-purchases"},"year_month":"2026-04","word_count":177,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"apathak","author_nicename":"apathak","author_url":"https:\/\/bigredcloud.com\/en\/author\/apathak\/"},"doc_category_info":[{"term_name":"Purchases","term_url":"https:\/\/bigredcloud.com\/en\/docs-category\/purchases\/"}],"doc_tag_info":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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